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September 24, 2001. This postponement of time covers
the filing of * * * any * * * federal tax documents.
Notice 2001-63, supra, does not provide relief to
petitioners because it extended the time for filing Federal tax
documents only to September 24, 2001; the 90th day after the
mailing of the deficiency notice to petitioners was September 25,
2001, and petitioners mailed their petition on October 3, 2001.
Thus, Notice 2001-63, supra, does not apply here.
We conclude that petitioners’ petition was not timely
filed.5 Thus, we will grant respondent’s motion to dismiss for
lack of jurisdiction.
Accordingly,
An order will be entered
granting respondent’s motion
to dismiss for lack of
jurisdiction.
5 See El Khouri v. Commissioner, T.C. Memo. 2002-170.
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