- 17 - Commissioner, 272 F.2d 383 (2d Cir. 1959), affg. a Memorandum Opinion of the this Court; James v. Commissioner, T.C. Memo. 1990-128, as we have held was done in the instant case. As the Court of Appeals for the Second Circuit recently observed: After a proper mailing of the notice by the IRS, its remailing of the notice to a new address after receipt of information that the address it used had become inoperative does not afford the taxpayer a revived or extended opportunity to seek a redetermination in tax court. * * * [Follum v. Commissioner, supra at 120.] Thus, we hold that respondent did not abandon the original notice of deficiency dated April 3 and mailed April 2, 1996. Since the notice of deficiency was sent to petitioners at their last known address within the meaning of section 6212(b)(1) and the petition in this case was not filed until August 27, 1996, well over 90 days after either April 2 or 3, 1996, the petition was not timely filed under section 6213(a). Thus, we lack jurisdiction in this case. For the reasons set out above, petitioners’ motion to dismiss will be denied and respondent’s motion to dismiss will be granted. To reflect the foregoing, An appropriate order of dismissal for lack of jurisdiction will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
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