- 5 -
Discussion
This Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. Rule 13(a), (c); Monge v. Commissioner,
93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142,
147 (1988). Section 6212(a) expressly authorizes the
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 at the taxpayer's
"last known address". Sec. 6212(b); Frieling v. Commissioner, 81
T.C. 42, 52 (1983). 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 that the notice of deficiency is mailed to
file a petition in this Court for a redetermination of the
deficiency. Sec. 6213(a).
Based upon the Postal Service Form 3877 attached to
respondent's motion to dismiss, and petitioner's statement in his
petition that he received the notice of deficiency in August
1996, we are satisfied that respondent mailed the notice of
deficiency to petitioner on July 26, 1996. See Coleman v.
Commissioner, 94 T.C. 82, 90-91 (1990). Moreover, the fact that
petitioner received an undated notice of deficiency does not
preclude respondent from asserting that the petition was not
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011