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Commissioner, after determining a deficiency, to send a notice of
deficiency to the taxpayer by certified or registered mail. It
is sufficient for jurisdictional purposes if the Commissioner
mails the notice of deficiency to the taxpayer's "last known
address". Sec. 6212(b); Frieling v. Commissioner, 81 T.C. 42, 52
(1983). If a deficiency notice is mailed to 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); 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 if the notice is addressed to a person
outside of the United States) from the date the notice of
deficiency is mailed to file a petition in this Court for a
redetermination of the deficiency. Sec. 6213(a). In Pietanza v.
Commissioner, 92 T.C. 729 (1989), affd. without published opinion
935 F.2d 1282 (3d Cir. 1991), we held that the Commissioner bears
the burden of proving the existence of a notice of deficiency,
and that a U.S. Postal Service Form 3877, standing alone, was not
sufficient in the circumstances of that case to prove that a
notice of deficiency was mailed to the taxpayers.
Taxable Years 1987, 1988, 1989, and 1994
Respondent asserts that she did not mail a notice of
deficiency to petitioner for the taxable years 1987, 1988, 1989,
or 1994. Petitioner did not offer any evidence to the contrary,
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