- NEXTRECORD -
after determining a deficiency, to send a notice of deficiency to
a taxpayer by certified or registered mail. It is sufficient for
jurisdictional purposes if respondent mails the notice of
deficiency to a taxpayer at the taxpayer's "last known address".
Sec. 6212(b); Frieling v. Commissioner, 81 T.C. 42, 52 (1983).
If a notice of deficiency is mailed to a taxpayer at the
taxpayer's last known address, actual receipt of the notice is
immaterial. King v. Commissioner, 857 F.2d 676, 679 (9th Cir.
1988), affg. 88 T.C. 1042 (1987); Keado v. United States, 853
F.2d 1209, 1211-1212 (5th Cir. 1988); Yusko v. Commissioner, 89
T.C. 806, 810 (1987); Frieling v. Commissioner, supra at 52. The
taxpayer, in turn, has 90 days (or 150 days under circumstances
not present herein) from the date that the notice of deficiency
is mailed to file a petition with this Court for a
redetermination of the deficiency. Sec. 6213(a).
In her motion to dismiss, respondent claims to have mailed
notices of deficiencies for the taxable years 1989 through 1993
to petitioner at petitioner's last known address on January 24,
1995. In view of the fact that the petition was not filed until
November 6, 1995, well after the expiration of the 90-day period
for filing a timely petition, it necessarily follows that we must
dismiss this action for lack of jurisdiction. The question
presented is whether the dismissal should be premised on
petitioner's failure to file a timely petition under section
6213(a) or on respondent's failure to issue valid notices of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011