Jose A. Ferre v. Commissioner of Internal Revenue

BAILEY ALDRICH, Senior Circuit Judge.

This is an appeal from the dismissal of petitioner’s suit brought in the Tax Court to determine the validity of an income tax deficiency assessment because not filed within 90 days of the mailing of the deficiency notice. 44 T.C.M. (CCH) 605 (1982). Petitioner, who had filed in 146 days, claims he had 150 days because the notice was “addressed to a person outside the United States.” 1

The evidence showed that triplicate notices were sent: two to addresses in Florida; one to an address in Puerto Rico. Un der the statute, Puerto Rico is “outside the United…