Warren Richard Follum - Page 6

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          returns for the years in issue.  In addition, petitioner filed a            
          motion to restrain collection.                                              
          A hearing was conducted in this case in Washington, D.C.                    
          Petitioner and counsel for respondent appeared at the hearing and           
          presented argument in respect of the pending motions.                       
          Discussion                                                                  
               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).  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).                           





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