- 2 - the time prescribed in section 6213(a), we understand petitioner to argue that dismissal should be based on respondent's failure to issue a valid notice of deficiency under section 6212. There being no dispute that we lack jurisdiction over the petition filed herein, we must resolve the parties' dispute respecting the proper ground for dismissal. Background On January 5, 1994, respondent mailed a joint notice of deficiency to petitioner and her former spouse, Phillip A. Reed, determining a deficiency of $741 in their Federal income tax for the taxable year 1990. The notice of deficiency was mailed to petitioner in duplicate form at two separate addresses: (1) P.O. Box 2259-210, Minden, Nevada 89423-2259592 (the Minden address); and (2) P.O. Box 356-167, Paia, Hawaii 96779-0356567 (the Paia address). The Minden address is the address listed on petitioner's 1991 and 1992 tax returns. Petitioner filed her 1992 tax return with respondent on or about February 14, 1993.2 The envelope bearing the notice of deficiency mailed to the Minden address was returned to respondent marked "Unclaimed". There is no evidence in the record regarding the delivery of the notice of deficiency mailed to the Paia address. 2 Petitioner filed her 1992 return electronically. The date Jan. 29, 1993, appears opposite the signature of both petitioner and the electronic return originator on Form 8453 (U.S. Individual Income Tax Declaration for Electronic Filing) that accompanied the filing of the 1992 return. The record does not disclose the date on which petitioner filed her 1991 tax return.Page: Previous 1 2 3 4 5 6 7 Next
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