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of determination to petitioner on December 19, 2002. Taking into
account an intervening weekend and Federal holiday, the 30-day
filing period expired on Tuesday, January 21, 2003. See sec.
7503. However, the petition in this case was not mailed to the
Court until August 27, 2003, and was received and filed on
September 4, 2003–-more than 8 months after the income tax notice
was mailed. It follows that the petition was not timely filed
and we are obliged to dismiss this case for lack of jurisdiction.
See McCune v. Commissioner, 115 T.C. 114 (2000).
Petitioner’s assertion that his petition should be
considered timely filed because he did not actually receive the
income tax notice until August 2003 is misplaced. Like a notice
of deficiency issued pursuant to section 6213(a), a notice of
determination made pursuant to sections 6320 and/or section 6330
serves as a person’s “ticket” to the Tax Court. Offiler v.
Commissioner, supra at 498; see Frieling v. Commissioner, 81 T.C.
42, 52 (1983). In accordance with longstanding principles
governing the validity of a notice of deficiency under section
6213(a), and consistent with our conclusion that the income tax
notice was sufficient because it was properly mailed to
petitioner’s last known address by certified mail on December 19,
2002, we hold that it is immaterial that petitioner did not
receive the notice of determination before the expiration of the
30-day filing period. See King v. Commissioner, 857 F.2d 676,
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