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Commissioner, 119 T.C. 183, 187-188 (2002) (overruling various
challenges by a taxpayer to the introduction into evidence by the
Commissioner of Postal Service Form 3877). Respondent relies on
the fact that the 90th day after the date of mailing of the
notice of deficiency was June 20, 2007, a Wednesday. In
respondent’s view, because the petition was mailed to the Court
on June 21, 2007, the petition was not timely filed, and this
case should therefore be dismissed for lack of jurisdiction.
Petitioner does not seriously challenge the mailing date of
the notice of deficiency. Rather, petitioner contends that the
notice of deficiency is dated March 24, 2007, and not March 22,
2007, and he relies on the statement in the notice that he had
“90 days from the date of this letter * * * to file a petition
with the United States Tax Court for a redetermination of the
deficiency.” Petitioner correctly states that the 90th day after
March 24, 2007, was Friday, June 22, 2007. In petitioner’s view,
because the petition was mailed to the Court on June 21, 2007,
and further because the envelope containing the petition was
postmarked with that same date, the petition was timely filed and
respondent’s motion should therefore be denied.
Respondent vigorously takes issue with petitioner’s
contention. First, respondent rejects petitioner’s premise that
the notice of deficiency is dated March 24, 2007. Second, even
if the notice is so dated, respondent relies on the fact that the
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