Memorandum Opinion
CLAPP, Judge:
This matter is before us on respondent's motion to dismiss for lack of jurisdiction. It is respondent's contention that the petition in this case was not filed within the time prescribed by sections 6213(a) or 7502.
On July 19, 1989, respondent mailed a statutory notice of deficiency to petitioner at his last known address. The 90-day period for filing a petition with this Court expired on Tuesday, October 17, 1989...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.