Tyson Bonty and Torie A. Stephens - Page 4

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          contend that the statutory 90-day filing period should not begin            
          until petitioners actually received the notices of deficiency.              
               Section 6212(a) provides that, when a deficiency in tax is             
          determined to exist, the Secretary of the Treasury is authorized            
          to send a notice of deficiency by certified mail to a taxpayer.             
          Section 6212(b)(1) provides, with an exception not relevant                 
          herein, that the notice authorized pursuant to section 6212(a)              
          shall be sufficient if it is mailed to the taxpayer at the                  
          taxpayer's "last known address".  Respondent has the burden of              
          proving that the notice of deficiency was properly mailed.                  
          August v. Commissioner, 54 T.C. 1535, 1536 (1970).                          
               If a notice of deficiency is mailed to a taxpayer within the           
          United States, the taxpayer may file a petition in this Court               
          within 90 days after the notice of deficiency is mailed.  Sec.              
          6213(a).  For purposes of computing the 90-day filing period,               
          timely mailing is timely filing.  Sec. 7502(a).  A valid notice             
          of deficiency and a timely petition are essential to this Court's           
          jurisdiction, and any case in which one or the other is not                 
          present must be dismissed.  Monge v. Commissioner, 93 T.C. 22, 27           
          (1989); Pyo v. Commissioner, 83 T.C. 626, 632 (1984).                       
               A notice of deficiency is valid, regardless of actual                  
          receipt by the taxpayer, if it is mailed to the taxpayer's "last            
          known address".  Sec. 6212(b)(1); see Yusko v. Commissioner, 89             
          T.C. 806, 810 (1987); King v. Commissioner, 88 T.C. 1042, 1047              

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