Daniel Ward Doneva Ward v. Commissioner Internal Revenue Service

983 F.2d 1080 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Daniel WARD; Doneva Ward, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70328. United States Court of Appeals, Ninth Circuit. Submitted Dec. 9, 1992. * Decided Dec. 14, 1992. Before TANG, PREGERSON and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Daniel and Doneva Ward appeal the tax court's order dismissing the Wards' petition for redetermination of their tax deficiency as untimely. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review the tax court's conclusions of law de novo and findings of fact for clear error. Collins v. Commissioner, 857 F.2d 1383, 1385 (9th Cir.1988). We affirm. 3 A taxpayer who seeks a redetermination of a tax deficiency in the tax court must file a petition within ninety days after the notice of deficiency is mailed. 26 U.S.C. § 6213 (a). "Timely filing of the petition is jurisdictional." Shipley v. Commissioner,…