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of jurisdiction as to the taxable years 1991, 1992, and 1993 on
the ground that respondent did not mail a notice of deficiency to
petitioner for those years.
Taxable Year 1990
There is no dispute that respondent mailed a notice of
deficiency to petitioner for the taxable year 1990 on November 1,
1993. Further, it is evident that the petition was not filed
within 90 days of the date of mailing of the notice of
deficiency. Although we lack jurisdiction with respect to the
1990 tax year, we must decide whether to dismiss based upon an
untimely petition or for the lack of a valid notice of
deficiency. In this regard, we must consider petitioner's
contention that jurisdiction is lacking due to respondent's
failure to mail the notice of deficiency to his last known
address. See Pietanza v. Commissioner, supra at 736.
Although the phrase "last known address" is not defined in
the Internal Revenue Code or in the regulations, we have held
that a taxpayer's last known address is the address shown on the
taxpayer's most recently filed return, absent clear and concise
notice of a change of address. Abeles v. Commissioner, 91 T.C.
1019, 1035 (1988). The burden of proving that a notice of
deficiency was not sent to the taxpayer at his or her last known
address is on the taxpayer. Yusko v. Commissioner, 89 T.C. at
808.
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