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SABLE v. COMMISSIONER

Docket No. 18478-96.

72 T.C.M. 1442 (1996)

T.C. Memo. 1996-535

Jacqueline Sable, a.k.a. Jacqueline Sabal v. Commissioner.

United States Tax Court.

Filed December 4, 1996.

Attorney(s) appearing for the Case

Jacqueline Sable, pro se. Alison W. Lehr, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. The sole issue for decision is whether the petition in this case was filed within the 90-day period prescribed by section 6213(a)1 as augmented by section 7502 and the regulations thereunder.

The notice of deficiency in this case was mailed on May 24, 1996. The 90-day period under section 6213(a...

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