Docket No. 5593-95.

72 T.C.M. 497 (1996)

T.C. Memo. 1996-397

Ruben G. Hinojos, Jr. v. Commissioner.

United States Tax Court.

Filed August 26, 1996.

Attorney(s) appearing for the Case

Ruben G. Hinojos, Jr., pro se. Shari C. Mauney, for the respondent.


COUVILLION, Special Trial Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction under Rule 40. The basis for the motion is that the petition was not timely filed under section 6213(a).1

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                                   Additions to Tax

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