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with this Court a petition to redetermine respondent’s
determination that petitioner had a $1,560 Federal income tax
deficiency for 2003.2 The petition was mailed to this Court by
certified mail in an envelope that bears a U.S. postmark of Mar.
10, 2005. Respondent’s determination is reflected in a notice of
deficiency that was mailed to petitioner on November 22, 2004.
Respondent mailed this notice to petitioner’s last known address
of 215 W. Las Flores Ave., Arcadia, California 91007.
Petitioner bears the burden of proving that this Court has
jurisdiction to decide this case. Cassell v. Commissioner, 72
T.C. 313, 317-318 (1979). It is well established that our
jurisdiction requires a valid notice of deficiency and a timely
filed petition, and we must dismiss a case in which either one or
the other is not present. Sec. 6213(a); Cross v. Commissioner,
98 T.C. 613, 615 (1992). Section 6213(a) provides that where a
notice of deficiency is addressed to an individual within the
United States, the taxpayer may file with this Court a petition
to redetermine the deficiency within 90 days of the mailing of
that notice of deficiency. Section 7502(a) provides that in
general, timely mailing is treated as timely filing if a petition
is delivered to the Court by U.S. mail after the time period
2 When this petition was filed, petitioner lived in
Arcadia, California. Petitioner’s petition stated that “TAXPAYER
HAS ADDITIONAL DEDUCTIONS TO CLAIM.”
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Last modified: May 25, 2011