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Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1986 $887 $222 $42
1987 17,962 4,491 968
1988 5,052 1,263 324
Petitioner mailed a petition in this case by certified mail
on June 23, 1995 (91 days after the mailing of the notice of
deficiency) and it was received by this Court on June 27, 1995
(95 days after the mailing of the notice).
The jurisdiction of this Court is governed by statute. Sec.
7442. In order to maintain an action in this Court there must be
a valid notice of deficiency and a timely filed petition. Rule
13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Abeles
v. Commissioner, 91 T.C. 1019, 1025 (1988). Under section 6212,
a notice of deficiency is sufficient if it is mailed to the
taxpayer's last known address by certified or registered mail.
Sec. 6212(a) and (b). A notice of deficiency will be deemed
valid, whether or not received by the taxpayer, if it was mailed
to the taxpayer's last known address. Tadros v. Commissioner,
763 F.2d 89, 91 (2d Cir. 1985); Frieling v. Commissioner, 81 T.C.
42, 48, 52 (1983). In general, a petition must be filed with the
Tax Court within 90 days from the date a statutory notice of
deficiency is mailed to a taxpayer residing in the United States.
Sec. 6213(a). If a petition is not filed within the 90-day
period, this Court does not acquire jurisdiction of the case.
Cataldo v. Commissioner, 60 T.C. 522 (1973), affd. per curiam 499
F.2d 550 (2d Cir. 1974). Moreover, an improperly addressed
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Last modified: May 25, 2011