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Sec. 6212(a) and (b). Actual receipt of the notice by the
taxpayer is not required. A notice is valid if it is mailed to
the taxpayer's last known address. Tadros v. Commissioner, 763
F.2d 89, 92 (2d Cir. 1985). Even if the notice is mailed to the
wrong address, it will be valid if the taxpayer receives actual
notice of the deficiency and is not unduly prejudiced in timely
filing his or her petition. Frieling v. Commissioner, 81 T.C.
42, 53 (1983).
Respondent's motion to dismiss is based on the ground that
the petition was not filed timely. This Court will not dismiss
the petition as untimely unless respondent first establishes that
she mailed a notice of deficiency to petitioners and proves the
date on which the notice was mailed. Pietanza v. Commissioner,
92 T.C. 729, 736 (1989), affd. without published opinion 935 F.2d
1282 (3d Cir. 1991).
The record here includes the notice that was attached to the
petition, the envelope in which the notice was mailed, and copies
of two U.S. Postal Service Forms 3877 (For Registered, Insured,
C.O.D., Certified, and Express Mail) stapled together, with an
October 9, 1992, postmark date. The first page of the Forms 3877
notes that the list of taxpayers extends to both pages, and the
first page is signed by the local Postmaster (per the receiving
employee). The legend stamped at the top of each Form 3877
states: "Notices of Deficiency Have Been Sent to the Following
Taxpayers for the Years Indicated". Petitioners' names and the
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Last modified: May 25, 2011