- 5 -
notice of deficiency to the taxpayer at 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 by certified
or registered mail to a taxpayer at the taxpayer's last known
address, it is valid even if the taxpayer does not actually
receive it. 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. In turn,
the taxpayer generally has 90 days from the date that the notice
of deficiency is mailed to file a petition in this Court for a
redetermination of the deficiency. Sec. 6213(a).
Respondent mailed the duplicate notices of deficiency
involved herein on June 16, 1994. The petition was postmarked
April 21, 1995, and was filed by the Court on May 1, 1995. Given
the fact that the petition was neither mailed nor filed before
the expiration of the 90-day statutory period for filing a timely
petition, it follows that we lack jurisdiction over the petition.
Secs. 6213(a), 7502; Rule 13(a), (c); see Normac, Inc. v.
Commissioner, supra.
The question presented is whether the dismissal of the
present case should be premised on petitioners' failure to file a
timely petition under section 6213(a) or on respondent's failure
to issue a valid notice of deficiency under section 6212. In
this regard, petitioners contend that respondent failed to mail
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011