- NEXTRECORD - deficiency under section 6212. See Shelton v. Commissioner, 63 T.C. 193 (1974); O'Brien v. Commissioner, 62 T.C. 543, 548 (1974); Heaberlin v. Commissioner, 34 T.C. 58, 59 (1960). If we conclude that the petition is untimely, petitioner would be precluded from challenging the merits of the deficiency in this Court and would only be able to obtain judicial review of such merits by paying the tax, filing a claim for refund with the IRS, and if the claim is denied, suing for a refund in the appropriate Federal District Court or the U.S. Court of Federal Claims. Sec. 7422. However, if jurisdiction is lacking because of respondent's failure to issue valid notices of deficiency, we will dismiss the case on that ground, rather than for lack of a timely filed petition. Pietanza v. Commissioner, 92 T.C. 729, 735-736 (1989), affd. without published opinion 935 F.2d 1282 (3d Cir. 1991); Weinroth v. Commissioner, 74 T.C. 430, 435 (1980); Keeton v. Commissioner, 74 T.C. 377, 379 (1980). As indicated, the parties initially disagree whether notices of deficiency were, in fact, issued to petitioner and, if so, whether they were mailed to petitioner at petitioner's last known address. Respondent contends that a notice of deficiency for the taxable years 1989 through 1991, and a second notice of deficiency for the taxable years 1992 and 1993, were issued to petitioner on January 24, 1995. Respondent also contends that both notices of deficiency were mailed to petitioner at petitioner's last known address.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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