Michael and Marion Balice - Page 1

                                 T.C. Memo. 2005-35                                   

                               UNITED STATES TAX COURT                                

                      MICHAEL AND MARION BALICE, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5437-04L.             Filed February 28, 2005.              

               Frank J. Marcone (specially recognized), for petitioners.              
               Kathleen Raup, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion to dismiss for lack of jurisdiction on the              
          ground that the petition was not filed within the time prescribed           
          by section 6330(d)(1)1 or section 7502.                                     

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect at the time petitioners filed           
          the petition.                                                               

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