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that, even if a taxpayer directs that a copy of all
communications be sent to the taxpayer's agent, the notice of
deficiency is valid where it was mailed directly to the taxpayer
at the taxpayer's last known address, even though a copy was not
sent to the taxpayer's agent. McDonald v. Commissioner, 76 T.C.
750 (1981); Allen v. Commissioner, 29 T.C. 113 (1957); Madsen v.
Commissioner, T.C. Memo. 1988-179.
The petition in this case was filed with the Court on
June 26, 1995, 438 days after the date the deficiency notice was
mailed. Section 6213(a) provides, in pertinent part, that a
petition must be filed with the Tax Court within 90 days from the
date a statutory notice of deficiency is mailed to a taxpayer
residing in the United States. This Court has no jurisdiction if
a petition is filed beyond the prescribed 90-day time period.
Pyo v. Commissioner, 83 T.C. 626, 632 (1984). Since the petition
here was not filed within 90 days from the date the notice of
deficiency was mailed, the Court has no jurisdiction over the
case.
Accordingly, respondent's motion to dismiss for lack of
jurisdiction will be granted, and petitioners' motion will be
denied.
An appropriate order will
be entered.
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Last modified: May 25, 2011