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a petition with this Court expired on July 13, 1994, which is 90
days from the date of the deficiency notice. Sec. 6213(a).
Discussion
It is well settled that, in order to maintain an action in
this Court, there must be a valid notice of deficiency and a
timely filed petition. Abeles v. Commissioner, 91 T.C. 1019,
1025 (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
mail or registered mail." Section 6212(b)(1) provides that a
notice of deficiency, with respect to any income tax, "shall be
sufficient" if it is "mailed to the taxpayer at his last known
address". Respondent is entitled to treat the address on the
taxpayer's most recently filed return as the last known address
absent "clear and concise notification" of a new address. Abeles
v. Commissioner, supra at 1035; see also United States v. Zolla,
724 F.2d 808, 810 (9th Cir. 1984). Where respondent, before
mailing a notice of deficiency, becomes aware of an address other
than the one on the taxpayer's return, respondent must exercise
reasonable care and due diligence in ascertaining the taxpayer's
correct address. Monge v. Commissioner, 93 T.C. 22, 33-34
(1989).
Petitioners agree that the notice of deficiency was mailed
to their last known address. They contend, however, that:
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