Morgan

MEMORANDUM *

Howard and Glenice Morgan (“the Morgans”) appeal the United States Tax Court’s (“Tax Court”) dismissal of their petition for redetermination of tax liability, contending that their notices of deficiency did not conform to the statutory requirements of Internal Revenue Code §§ 6212(a) & 6213(a), and that equitable principles warranted statutory tolling of the 90-day time period for filing the petition in the Tax Court. After finding that the notices of deficiency were valid, the Tax Court concluded that it lacked jurisdiction to consider the petition because it was filed more than 90 days after the mailing of the notices.

We review Tax Court conclusions of law de novo, see Schachter v. Comm’r, 255 F.3d 1031, 1033 (9th Cir.), cert. denied, — U.S. -, 122 S.Ct. 65 , 151 L.Ed.2d 32 (2001), and the Tax Court’s factual findings for clear error, see Emert v. Comm’r, 249 F.3d 1130 (9th Cir.2001). We have jurisdiction under 26 U.S.C. § 7482 , and we affirm.

The Tax Court’s jurisdiction depends upon the Internal Revenue Service issuing a proper notice of deficiency and the taxpayer filing a valid petition for redetermination. See 26 U.S.C. §§ 6212-6213 (2001); Scar v. Comm’r,…