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MORGAN v. COMMISSIONER

Docket No. 17424-99.

80 T.C.M. 120 (2000)

T.C. Memo. 2000-231

Howard M. Morgan and Glenice S. Morgan v. Commissioner.

United States Tax Court.

Filed August 1, 2000.

Attorney(s) appearing for the Case

Frank A. Weiser, for the petitioners. Edwin A. Herrera, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Respondent moves the Court to dismiss this case for lack of jurisdiction arguing that petitioners failed to petition this Court within the 90-day period of section 6213(a)1. See also Rules 13(c) and 40. On April 15, 1999, respondent mailed to petitioners' last known address and former address notices of deficiency determining a $448,007 deficiency in their 1995 Federal income tax and an $89,601...

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