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The Town of Gardiner had three postal routes and three
letter carriers in 1992. Theresa Williams (Williams) has been
the letter carrier for the postal route including Route 208 and
the Sicari residence since approximately 1990. She worked
throughout the month of October 1992 without missing a day for
sick leave or vacation. During 1992, if certified mail was
addressed to petitioners at the Route 208 address, Williams would
deliver it to petitioners. Articles of mail marked with the
Route 208 address did not need a rural box number designation for
Williams to deliver them to petitioners in 1992. In accordance
with the U.S. Postal Service Domestic Mail Manual (DMM), any
records of the certified mail delivery maintained by the Gardiner
Post Office were destroyed after 2 years.
Petitioners never sent notice to respondent specifically
informing her that the address on their most recent return no
longer should be used or that they wanted a different address to
be used for tax purposes.
Discussion
The jurisdiction of this Court is governed by statute. Sec.
7442. A valid notice of deficiency and a timely filed petition
are essential to our deficiency jurisdiction. 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.
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Last modified: May 25, 2011