John S. Burke - Page 3

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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.                                                   
               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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Last modified: March 27, 2008