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applicable 90-day period expired on Wednesday, November 1, 2006.
The petition was filed on December 8, 2006, 127 days after the
mailing of the notice of deficiency. While petitioner
acknowledges that she missed the deadline of November 1, 2006,
and requests an extension of that deadline, we have no authority
to grant that request. To invoke our jurisdiction in this case
petitioner was required to meet the filing requirements of
section 6213(a). Given that the petition was filed untimely, we
shall grant respondent’s motion to dismiss this case for lack of
jurisdiction.
An appropriate order of
dismissal will be entered.
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Last modified: November 10, 2007