- 3 -
was not filed timely, and with respect to 1986 on the ground that
a notice of deficiency had not been issued for that year. On
August 10, 1995, this Court granted respondent's motion and
entered an order of dismissal for lack of jurisdiction on the
grounds asserted by respondent in her motion. Thereafter,
petitioners filed a motion to vacate order of dismissal, and
respondent filed an objection thereto soon thereafter. In her
objection, respondent asserted for the first time that a notice
of deficiency for taxable year 1986 had been issued to
petitioners on March 8, 1990. Respondent contends that this
Court still lacks jurisdiction over 1986, as well as 1985, on the
ground that the petition was not filed timely.
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), affg. an unpublished Order of
this Court; Frieling v. Commissioner, 81 T.C. 42, 48, 52 (1983).
In general, a petition must be filed with the Tax Court within 90
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011