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LEE v. COMMISSIONER

Docket No. 16468-93.

67 T.C.M. 3079 (1994)

T.C. Memo. 1994-266

Edward Lee v. Commissioner.

United States Tax Court.

Filed June 9, 1994.

Attorney(s) appearing for the Case

Roberta Duffy, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This matter was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent has moved to dismiss this matter for lack of jurisdiction because the petition was not timely filed. Respondent mailed on April 29, 1993, a deficiency determination regarding petitioner's 1990 Federal income tax in the amount of $3,058. The petition, which was filed...

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