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as an imperfect petition9 on April 12, 2004.10
A petition is timely filed if it is received by the Court
within 90 days after the notice is mailed. Sec. 6213(a). If the
last day of the 90-day period falls on a Saturday, Sunday, or a
legal holiday in the District of Columbia, the last day of the
90-day period is the first business day thereafter. Id.; sec.
301.6213-1(a)(1), Proced. & Admin. Regs. The notice in this case
was mailed on January 6, 2004. The 90-day period for timely
filing a petition with the Court expired on April 5, 2004, which
date was not a Saturday, Sunday, or legal holiday in the District
of Columbia.
If the petition is properly addressed, with postage prepaid,
and is postmarked within the applicable 90-day period in
accordance with section 7502(a), the petition will be considered
timely even if it is not received by the Court until after the
90-day period. Sec. 7502(a). In this case, petitioner’s mailing
of the Request to respondent was not properly addressed.
Moreover, even if we assume that section 7502 may be applied to
respondent’s remailing of the Request to the Court, the criteria
of section 7502 were not met by the remailing because we cannot
9This Court has been liberal in filing documents submitted
by taxpayers as petitions. See Eiges v. Commissioner, 101 T.C.
61, 68 (1993); Castaldo v. Commissioner, 63 T.C. 285, 287 (1974).
10We received petitioner’s Request 97 days after respondent
mailed the notice of deficiency.
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