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other court, and this opinion shall not be treated as precedent
for any other case.
This matter is before the Court on respondent’s Motion To
Dismiss For Lack Of Jurisdiction, filed August 17, 2007.
Respondent moves to dismiss this case on the ground that the
petition was not filed within the time prescribed by section
6213(a) or 7502. For reasons discussed hereinafter, we shall
deny respondent’s motion.
Background
At the time that the petition was filed, John S. Burke
(petitioner) resided in southern California.
On March 22, 2007, respondent’s Appeals Office at the
Austin, Texas Service Center sent petitioner a notice of
deficiency. The notice of deficiency, which was sent to
petitioner by certified mail addressed to him at his last known
address, determined a deficiency in income tax for the taxable
(calendar) year 2005 of $13,690 and an accuracy-related penalty
under section 6662(a) of $1,199.60. Petitioner received the
notice of deficiency in late March or early April 2007.
The first page of the notice of deficiency included the
following statement: “If you want to contest this determination
in court before making any payment, you have 90 days from the
date of this letter * * * to file a petition with the United
States Tax Court for a redetermination of the deficiency.”
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