John S. Burke - Page 11

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          is April 8.  However, closer scrutiny clearly reveals that the              
          chronologically earlier date is the correct one.”                           
               In the instant case, we do not agree with respondent that              
          the date stamped on the notice of deficiency presents a “patent             
          ambiguity” such that petitioner was not entitled to rely on his             
          reading of that date.  Rather, we think that petitioner’s reading           
          was eminently reasonable.  Indeed, as previously stated, the date           
          stamped on the notice appears to the unaided eye to be March 24,            
          2007, and it is only upon close examination, using a magnifying             
          glass and a powerful beam of light, that ambiguity arises.  In              
          short, the date stamped on the notice of deficiency does not                
          invite “closer scrutiny”, thereby making respondent’s reliance on           
          Meader v. Commissioner, supra, inapposite.                                  
               In conclusion, the date of March 24, 2007, shall be treated            
          as the date of mailing of the notice of deficiency for purposes             
          of section 6213(a).  See Loyd v. Commissioner, supra; Jones v.              
          Commissioner, supra.  Because the petition was mailed to the                
          Court within 90 days of that date, the petition was timely filed,           
          see sec. 7502(a), and this case may go forward.  Accordingly, we            
          shall issue an order (1) denying respondent’s Motion To Dismiss             
          For Lack Of Jurisdiction, filed August 17, 2007, and (2)                    
          directing respondent to file an answer to the petition.                     

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