Assertion: petitioner's petition | /r/HasProperty | filed by 150th day
Facets:
value: in a deficiency case
type: LOCATION
Source sentences:
text: For example, in a deficiency case, the petition must be filed by the 90th day (or the 150th day if the notice is addressed to a person outside the United States) from the date of the mailing of the notice of deficiency, but in a collection action, the petition must be filed within 30 days of the mailing of the notice of determination.