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Discussion
This Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. Rule 13(a), (c); Monge v. Commissioner,
93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142,
147 (1988). Section 6212(a) expressly authorizes respondent,
after determining a deficiency, to send a notice of deficiency to
the taxpayer by certified or registered mail. It is sufficient
for jurisdictional purposes if respondent mails the notice of
deficiency to the taxpayer's "last known address". Sec. 6212(b);
Frieling v. Commissioner, 81 T.C. 42, 52 (1983). If a notice of
deficiency is mailed to the taxpayer's last known address, actual
receipt of the notice is immaterial. King v. Commissioner, 857
F.2d 676, 679 (9th Cir. 1988), affg. 88 T.C. 1042 (1987); Yusko
v. Commissioner, 89 T.C. 806, 810 (1987); Frieling v.
Commissioner, supra at 52. The taxpayer, in turn, has 90 days
from the date the notice of deficiency was mailed to file a
petition in this Court for a redetermination of the deficiency.
Sec. 6213(a).
"In the absence of contrary evidence, Form 3877 is proof of
mailing of the notice of deficiency." Carlyle v. Commissioner,
T.C. Memo. 1993-176 (citing United States v. Zolla, 724 F.2d.
808, 810 (9th Cir. 1984)); see also Cataldo v. Commissioner, 60
T.C. 522, 524 (1973), affd. per curiam 499 F.2d 550 (2d Cir.
(...continued)
unclaimed by petitioner.
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Last modified: May 25, 2011