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KAUFFMAN v. COMMISSIONER

Docket No. 22389-92.

66 T.C.M. 1131 (1993)

T.C. Memo. 1993-494

Joni Kauffman v. Commissioner.

United States Tax Court.

Filed October 26, 1993.

Attorney(s) appearing for the Case

Joni Kauffman, pro se. Michael A. Urbanos, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182,1 and is before the Court on respondent's Motion To Dismiss For Lack Of Jurisdiction. Respondent seeks dismissal on the ground that the petition was untimely. Petitioner filed a response alleging that she mailed the petition in a timely manner before the expiration of the 90-day period...

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