7
case until February 28, 1994, which date is beyond the 90-day
period.
Discussion
It is well settled that in order to maintain an action in
this Court there must be a valid notice of deficiency and a
timely filed petition. Abeles v. Commissioner, 91 T.C. 1019,
1025 (1988). Section 6212(a) authorizes the Secretary or his
delegate, upon determining that there is a deficiency in income
tax, to send a notice of deficiency "to the taxpayer by certified
mail or registered mail." Section 6212(b)(1) provides that a
notice of deficiency, with respect to an income tax, "shall be
sufficient" if it is "mailed to the taxpayer at his last known
address". As a general rule, the Commissioner has no duty to
effectuate delivery of the notice after it is mailed. Monge v.
Commissioner, 93 T.C. 22, 33 (1989).
Neither section 6212 nor the regulation promulgated
thereunder, section 301.6212-1, Proced. & Admin. Regs., defines
what constitutes a taxpayer's "last known address". We have
defined it as the taxpayer's last permanent address or legal
residence known by the Commissioner, or the last known temporary
address of a definite duration to which the taxpayer has directed
the Commissioner to send all communications during such a period.
Weinroth v. Commissioner, 74 T.C. 430, 435 (1980); Alta Sierra
Vista, Inc. v. Commissioner, 62 T.C. 367, 374 (1974), affd.
without published opinion 538 F.2d 334 (9th Cir. 1976). Stated
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011