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At trial, respondent stated that a notice of deficiency for
taxable year 1997 had been issued to petitioners on November 17,
1999. Petitioner testified that petitioners had paid off the tax
liability determined in the notice of deficiency for taxable year
1997, and respondent acknowledged that his records indicated that
petitioners’ 1997 tax liability had been fully paid after the
notice of deficiency was issued to petitioners.
This Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Sec. 7442; Trost v. Commissioner, 95 T.C. 560, 565
(1990). Our jurisdiction to redetermine a deficiency is
dependent on the issuance of a valid notice of deficiency and the
timely filing of a petition. Secs. 6212, 6213; Rule 13(a), (c).
To be timely, a petition must generally be filed within 90 days
of the date the notice of deficiency is issued by the
Commissioner. If a petition is not filed within the 90-day
period, this Court does not acquire jurisdiction of the case.
Cataldo v. Commissioner, 60 T.C. 522 (1973), affd. per curiam 499
F.2d 550 (2d Cir. 1974).
In the instant case, the notice of deficiency for taxable
year 1997 was issued to petitioners on November 17, 1999, and the
petition was filed on February 24, 2003, clearly outside the 90-
day period required by section 6213. In addition, the tax
deficiency determined by respondent for taxable year 1997 has
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