Michael Eisler - Page 6

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               The petition in the instant case was filed on August 22,               
          2006, more than 30 days after June 20, 2006, the date the notice            
          of determination was sent.  The petition was untimely even taking           
          into account the possible effect of section 7502, relating to               
          timely mailing being treated as timely filing.  The postmark date           
          is August 15, 2006, well past the 30-day period for timely                  
          petitions.  This statutory 30-day period is jurisdictional and              
          cannot be extended.  McCune v. Commissioner, 115 T.C. 114 (2000).           
               Accordingly, the petition was not filed timely, and we must            
          dismiss the petition for lack of jurisdiction.                              
               To reflect the foregoing,                                              
                                                  Respondent’s motion to              
                                             dismiss will be granted, and             
                                             an appropriate order will be             
                                             entered dismissing the instant           
                                             case for lack of jurisdiction.           

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