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and thus that pursuant to section 6501(e) the applicable period
of limitations for assessment of tax for 1982 through 1984 is any
time within 6 years after the tax returns for these years were
filed.
We agree with respondent's first argument.6
It is well settled that a notice of deficiency mailed to the
taxpayer's last known address is valid for all purposes from
the date. of its mailing whether or not the taxpayer
actually receives it.
Frieling v. Commissioner, 81 T.C. 42, 48 (1983); sec.
6212(b)(1).7
As we stated in Monge v. Commissioner, 93 T.C. 22, 27-28
(1989)--
The phrase "last known address" is not defined by the Code
or regulations. In construing it, this and other courts
have focused on the Commissioner's knowledge, rather than on
what in fact may have been the taxpayer's actual address.
6Because of our conclusion as to respondent's first argument,
it is not necessary to decide respondent's second and third
arguments.
7Sec. 6112(b)(1) provides, in pertinent part, as follows:
SEC. 6212. NOTICE OF DEFICIENCY.
* * * * * *
(b) Address for Notice of Deficiency.--
(1) Income and gift taxes and certain excise
taxes.--In the absence of notice to the Secretary under
section 6903 of the existence of a fiduciary
relationship, notice of a deficiency in respect of a
tax imposed by subtitle A, * * * if mailed to the
taxpayer at his last known address, shall be sufficient
for purposes of subtitle A, * * * and this chapter even
if such taxpayer is deceased, or is under a legal
disability, or in the case of a corporation, has
terminated its existence.
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