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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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Last modified: May 25, 2011