Robert Musselman and Adrianne Magd - Page 2

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          petitioners filed with this Court a petition for redetermination            
          of the deficiency reflected in a notice of deficiency that was              
          sent to them by certified mail on January 3, 2005.2  Respondent             
          mailed the notice of deficiency to petitioners’ last known                  
          address of 13788 Woodhill Ln., Chino Hills, California 91709.               
               Petitioners bear the burden of proving that this Court has             
          jurisdiction to decide this case.  See 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 a person 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 period prescribed             
          for its filing and the U.S. postmark date stamped on the envelope           
          is within the appropriate period.                                           


               1(...continued)                                                        
          Internal Revenue Code.                                                      
               2  When this petition was filed, petitioners lived in Chino            
          Hills, California.  Their petition stated that “TAXPAYER HAS                
          ADDITIONAL DEDUCTIONS TO CLAIM.”                                            





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