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of deficiency to be sent, and they subsequently avoided obvious
opportunities to clarify the confusion. On this record,
respondent was entitled to treat the Box 227 address as
petitioners’ last known address for purposes of section
6212(b)(1).
For a final argument, petitioners assert that the mailing of
the copy of the notice of deficiency on May 31 constituted an
abandonment of the original notice of deficiency, giving
petitioners 90 days from May 31 in which to file a petition.
Petitioners rely on Eppler v. Commissioner, 188 F.2d 95, 98 (7th
Cir. 1951). In Eppler, on June 3 the Commissioner mailed a
notice of deficiency by registered mail to the taxpayer’s former
address. On June 16, after the notice was returned
undeliverable, the Commissioner remailed it by registered mail to
the taxpayer’s work address. The taxpayer filed a petition on
September 14, within 90 days of the second mailing but more than
90 days after the first mailing. The Court of Appeals for the
Seventh Circuit held that the taxpayer had 90 days after the
second mailing in which to file a petition. Petitioners argue
that under Eppler, they have 90 days from the May 31 mailing of
the copy of the notice in which to file a petition. However,
both the Court of Appeals for the Second Circuit and the Tax
Court have held Eppler to be inapplicable where the first mailing
was sent to the taxpayer’s last known address, Pfeffer v.
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