- 5 - 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008