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that the petition was not filed within either the 90- or 150-day
period prescribed under section 6213(a).
Petitioner filed an objection to respondent's motion to
dismiss. Petitioner's primary contention is that the petition
was timely filed within the 150-day period prescribed in section
6213(a).
This matter was called for hearing in Washington, D.C.
Counsel for both parties appeared at the hearing and presented
argument on the pending motion. In addition, petitioner provided
testimony regarding the circumstances surrounding her receipt of
the notice of deficiency mailed to the Silver Spring address.
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 the
Commissioner, 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 the Commissioner
mails the notice of deficiency to the taxpayer's "last known
address". Sec. 6212(b); Frieling v. Commissioner, 81 T.C. 42, 52
(1983). The taxpayer, in turn, has 90 days (or 150 days if the
notice is addressed to a person outside the United States) from
the date the notice of deficiency is mailed to file a petition in
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Last modified: May 25, 2011