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person outside of the United States) from the date that the
notice of deficiency is mailed to file a petition in this Court
for a redetermination of the deficiency. Sec. 6213(a).
Section 7502(a), the so-called timely mailing/timely filing
rule, provides that, in certain circumstances, a timely mailed
petition will be treated as though it were timely filed. Section
7502(a)(2) provides that the timely mailing/timely filing rule
applies only if the postmark date on an envelope falls within the
prescribed period on or before the prescribed date.
Petitioners did not challenge the validity of the notice of
deficiency. We observe that the notice was mailed to petitioners
at two separate addresses and that a copy of the notice was sent
to petitioners’ authorized representative. Accordingly, it
appears that the notice was mailed to petitioners at their last
known address. See sec. 6212(b)(1). Under the circumstances,
the issue for decision is whether the petition was timely filed.
The record in this case demonstrates that the petition was
not filed within the 90-day period prescribed in section 6213(a).
The record shows that respondent mailed the notice of deficiency
to petitioners on July 6, 2001. Consequently, the 90-day filing
period expired on Thursday, October 4, 2001–-a date that was not
a legal holiday in the District of Columbia. The petition was
received and filed by the Court on October 10, 2001, 6 days after
the expiration of the 90-day period. Moreover, the petition was
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