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his delegate, 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 to income tax is sufficient if it
is mailed to the taxpayer's last known address. Therefore, the
notice of deficiency is valid whether or not received, if it is
mailed by certified mail to a taxpayer's last known address.
However, if a notice of deficiency is actually received by a
taxpayer in sufficient time to permit the taxpayer, without
prejudice, to file a petition in this Court, it is valid even if
not sent to the taxpayer's last known address. Clodfelter v.
Commissioner, 527 F.2d 754, 757 (9th Cir. 1975), affg. 57 T.C.
102 (1971). Since petitioner filed her petition within 90 days
after the mailing of the notice of deficiency, we have
jurisdiction in this case. Therefore, it is unnecessary to
discuss whether in light of the minor error which petitioner
claims was in the address on the notice of deficiency, it might
under other circumstances have been considered not to have been
mailed to petitioner's last known address.
When a husband and wife file a joint income tax return for a
year, "the tax shall be computed on the aggregate income and the
liability with respect to the tax shall be joint and several."
2(...continued)
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