Sarah R. Elgart and Stephen K. Glassman - Page 5

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          actual receipt of the deficiency notice by Ms. Steinhauer on                
          December 18, 1995.  In addition, petitioners contend that they              
          received and relied on advice from the IRS regarding the due date           
          of the petition.                                                            
                                    Discussion                                       
               This Court's jurisdiction to redetermine a deficiency                  
          depends upon the timely 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)                     
          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 or registered mail."               
          Section 6212(b) provides that a notice of deficiency, in respect            
          of an income tax, "shall be sufficient", if it is "mailed to the            
          taxpayer at his last known address".  Generally, the Commissioner           
          has no duty to effectuate delivery of the notice after it is                
          mailed.  Monge v. Commissioner, supra at 33.                                
               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           





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