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2003, the 129th day after the mailing of the notice of
determination. Moreover, the envelope in which the petition was
received at the Court bears a postmark date of November 12, 2003,
the 124th day after the mailing of the notice of determination.
See sec. 7502(a). It follows that the petition was late filed
and that we must therefore dismiss this case for lack of
jurisdiction. See McCune v. Commissioner, 115 T.C. 114 (2000).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
An order of dismissal for lack
of jurisdiction will be entered.
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Last modified: May 25, 2011