Barbara T. Kaplan, Michael I. Saltzman, and Kevin J. Liss, New York City, for petitioner. Michael E. Hara and Kathryn K. Vetter, Washington, D.C., for respondent.
MEMORANDUM OPINION
DAWSON, Judge
This case was assigned to Special Trial Judge Robert N. Armen, Jr. pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. [FN1] The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge
This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 6, 1994, and petitioner's cross Motion to Dismiss for Lack of Jurisdiction filed April 28, 1994. While respondent moves for dismissal on the ground that the petition was not filed within the 90-day period prescribed in section 6213(a), petitioner asserts that jurisdiction is lacking because respondent failed to issue a valid notice of deficiency. The focus of both motions is the notice of deficiency issued by respondent on October 15, 1992, for the taxable year 1988.