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Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
This matter is before the Court on respondent’s Motion to Dismiss
for Lack of Jurisdiction, filed May 21, 2002. As explained in
detail below, we shall grant respondent’s motion to dismiss.
Background
On January 18, 2002, respondent mailed to petitioners a
notice of deficiency. In the notice, respondent determined a
deficiency in petitioners’ Federal income tax for the taxable
year 1999 in the amount of $4,564.00, and an accuracy-related
penalty under section 6662(a) in the amount of $912.80.
On Monday, April 22, 2002, the Court received and filed
petitioners’ petition for redetermination in respect of the
aforementioned notice of deficiency. At the time of filing the
petition, petitioners resided in Rocklin, California. The
petition was received in a United Parcel Service (UPS) “Next Day
Air” envelope bearing tracking number 1Z 003 2XW 01 3045 5533.
The mailing label on the envelope identified the sender as Mail
Boxes Etc. of Rocklin, California.
As stated above, respondent filed a Motion to Dismiss for
Lack of Jurisdiction. In the motion, respondent asserts that
this case should be dismissed for lack of jurisdiction on the
ground that the petition was not filed within the time prescribed
by section 6213(a) or section 7502. Respondent’s motion states
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