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The jurisdiction of this Court is dependent on the timely
filing of a petition. Rule 13(c). In a deficiency suit, a
taxpayer is generally given 90 days from the issuance of a notice
of deficiency to petition this Court for review. Sec. 6213(a).
However, we have jurisdiction to decide whether a taxpayer had
insufficient time to properly file a petition because he was
prejudiced by an improperly addressed notice. Looper v.
Commissioner, 73 T.C. 690, 699 (1980).
In general, we have held that when a notice of deficiency is
actually received by the taxpayer with at least 30 days remaining
in the filing period, the taxpayer had sufficient time to
petition this Court for review. See, e.g., Mulvania v.
Commissioner, 81 T.C. 65, 67-69 (1983) (74 days remaining);
Masino v. Commissioner, T.C. Memo. 1998-118 (69 days remaining);
Fileff v. Commissioner, T.C. Memo. 1990-452 (60 days remaining);
George v. Commissioner, T.C. Memo. 1990-147 (52 days remaining);
Bulakites v. Commissioner, T.C. Memo. 1998-256 (45 days
remaining); Loftin v. Commissioner, T.C. Memo. 1986-322 (30 days
remaining); Eger v. Commissioner, T.C. Memo. 1984-325 (30 days
remaining).
However, when a notice was received with only 17 days
remaining in the filing period, we held that the taxpayer had
insufficient time to petition this Court. Looper v.
Commissioner, supra at 699. Similarly, the Court of Appeals for
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Last modified: November 10, 2007