Tyson Bonty and Torie A. Stephens - Page 5

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          (1987), affd. 857 F.2d 676 (9th Cir. 1988); Frieling v.                     
          Commissioner, 81 T.C. 42, 52 (1983).  If the notice of deficiency           
          is not mailed to the "last known address" pursuant to section               
          6212(b)(1), however, the notice nevertheless meets the                      
          requirements of section 6212(a) and is valid from the date of its           
          mailing if the taxpayer actually receives the notice in                     
          sufficient time to file a timely petition without prejudicial               
          delay.  Pugsley v. Commissioner, 749 F.2d 691, 693 (11th Cir.               
          1985); Clodfelter v. Commissioner, 527 F.2d 754, 757 (9th Cir.              
          1975), affg. 57 T.C. 102 (1971); Mulvania v. Commissioner, 81               
          T.C. 65, 68 (1983); Frieling v. Commissioner, supra at 57.                  
          Providing the taxpayer with actual notice of the deficiency in a            
          timely manner is the essence of the statutory scheme.  Mulvania             
          v. Commissioner, supra at 68, and cases cited thereat.                      
          Accordingly, a taxpayer's actual receipt of a notice of                     
          deficiency, without prejudicial delay, obviates the need to                 
          decide whether the notice was mailed to the last known address.             
               Petitioners contend that, for purposes of section                      
          6212(b)(1), petitioners' last known address is the Brook Court              
          address, which petitioners provided on their 1995 joint Federal             
          income tax return.  Additionally, petitioners argue that                    
          respondent, in mailing the notices of deficiency to the Wood                
          Terrace address, failed to exercise reasonable diligence in                 
          determining petitioners' last known address, citing Gaw v.                  
          Commissioner, supra, and Crawford v. Commissioner, supra.                   

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