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notice of the deficiency in time to file, and did file, timely
petitions, notwithstanding that they did not receive copies of
the deficiency notices until service of respondent's answer in
the case. Id. at 280.
In the instant case, we find that petitioner received, in
time to file a timely petition, actual notice that the notices of
deficiency had been issued. Respondent's June 2, 1995, letter to
petitioner, which he admits receiving, informed him that notices
of deficiency had been issued on May 9, and petitioner filed a
timely petition. That petitioner could state the correct date of
issuance of the deficiency notices (May 9, 1995) in his petition
confirms his awareness of them. As to petitioner's receipt of
the written notices themselves, petitioner has stipulated
receiving them but not to the date on which they were received.
On brief he admits to receiving copies on August 28, 1996, at a
conference with respondent's counsel. We find that he received
copies no later than when served with respondent's answer, which
was mailed to him at the 9th Street address on September 27,
1995. In any event, because petitioner received notice of the
issuance of the notices of deficiency in time to file a timely
petition, and did file a timely petition, we have jurisdiction.
Zaun v. Commissioner, supra.
Because petitioner failed to present books and records,
respondent had authority to compute petitioner's income by
whatever method clearly reflects income. Sec. 446; Meneguzzo v.
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