Kin L. Velinsky - Page 7

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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."              

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