John B. Markham - Page 5

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               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                

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