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"Once respondent places the deficiency notice within the
taxpayer's grasp [in ample time to file a petition with the Tax
Court, respondent] * * * satisfies the requirement of section
6212; if the taxpayer turns a blind eye to that information, she
does so at her own peril." Patmon & Young Professional Corp. v.
Commissioner, supra.
The evidence in this case shows that the U.S. Postal Service
attempted delivery of both notices of deficiency and that peti-
tioners had adequate notice and time to obtain the notices of
deficiency from the local Post Office. There is no indication in
the record that anything was amiss in the normal handling of the
mail in question.
We find that petitioners in the case herein received actual
notice of the deficiency with ample time remaining to file a
petition. Petitioners have failed to produce any evidence, other
than self-serving testimony, to explain their failure to claim
the notices of deficiency and to file a petition in a timely
manner. Thus, we hold that the notices of deficiency are valid.
Therefore, since the petition in this case was not timely, we
shall grant the Commissioner's motion to dismiss for lack of
jurisdiction.
An appropriate order of
dismissal for lack of
jusisdiction will be entered
be issued.
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Last modified: May 25, 2011