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Service Center. That Form 8822 stated that petitioner's new
address was the North Lee Street Address.
Petition
The petition was hand delivered to the Court on January 3,
1995.
Discussion
With exceptions not here relevant, section 6501 provides a
3-year period from the time a return is filed for the assessment
or collection (without assessment) of any tax, including income
taxes (the period of limitations). The running of the period of
limitations, however, is suspended under section 6503(a)(1) by
“the mailing of a notice under section 6212(a)”. Section 6212(a)
authorizes the Secretary, upon determining that there is a
deficiency in income tax, to send a notice of deficiency “to the
taxpayer by certified or registered mail.” Section 6212(b)(1)
provides that a notice of deficiency in respect of an income tax
“shall be sufficient” if it is “mailed to the taxpayer at his
last known address”.
Petitioner’s income tax returns for the years in question
were filed on October 15, 1991, and the October 6 notice was sent
to petitioner by certified mail well within the period of
limitations. If any of the three addresses to which the
October 6 notice was addressed was petitioner’s last known
address, then the October 6 notice is presumptively sufficient
and petitioner’s motion must be denied. We need not decide
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