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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Last modified: November 10, 2007