Ruben G. Hinojos - Page 3

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          in the United States.  This Court has no jurisdiction over the              
          case if a petition is filed beyond the prescribed 90-day time               
          period.  Pyo v. Commissioner, 83 T.C. 626, 632 (1984).                      
               Respondent bears the burden of proving that the notice of              
          deficiency was properly mailed.  August v. Commissioner, 54 T.C.            
          1535, 1536 (1970).  The date appearing on the notice of                     
          deficiency is not proof of the date of mailing.  Southern Calif.            
          Loan Association v. Commissioner, 4 B.T.A. 223, 226 (1926).  This           
          Court requires respondent to establish that the notice of                   
          deficiency was properly delivered to the Postal Service for                 
          mailing.  Coleman v. Commissioner, 94 T.C. 82, 90 (1990).  Proof            
          of mailing is generally established by a properly postmarked U.S.           
          Postal Service Form 3877 and constitutes highly probative                   
          evidence that a notice of deficiency was, in fact, mailed on the            
          date postmarked to the taxpayer listed on the form.  Cataldo v.             
          Commissioner, 60 T.C. 522, 524 (1973), affd. per curiam 499 F.2d            
          550 (2d Cir. 1974); August v. Commissioner, supra at 1538.                  
          However, the absence of a postmarked Form 3877 is not fatal to              
          the validity of the notice of deficiency when respondent submits            
          other documentary evidence or testimony to prove that the notice            
          of deficiency was timely mailed.  See Shuford v. Commissioner,              
          T.C. Memo. 1990-422, affd. without published opinion 937 F.2d 609           
          (6th Cir. 1991); cf. Magazine v. Commissioner, 89 T.C. 321, 326             

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