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(1983). If a notice of deficiency is mailed to the taxpayer at
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 is mailed to file a petition in this Court for a
redetermination of the deficiency. Sec. 6213(a).
Respondent mailed the notice of deficiency concerning
petitioner's tax liability for 1990 on August 18, 1993. The
petition was postmarked October 24, 1995, and was filed by the
Court on October 27, 1995. Given that the petition was neither
mailed nor filed prior to the expiration of the 90-day statutory
period for filing a timely petition with respect to the notice of
deficiency for 1990, it follows that we lack jurisdiction over,
and will strike, the portions of the petition relating to the
1990 taxable year. Secs. 6213(a), 7502; Rule 13(a) and (c); see
Normac, Inc. v. Commissioner, supra. The question presented is
whether dismissal should be premised on petitioner's 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, we must decide whether respondent mailed the
notice of deficiency in question to petitioner's last known
address.
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