- 6 -
Discussion
The Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. Rule 13(a), (c); Monge v. Commissioner,
93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C.
142, 147 (1988). Section 6212(a) expressly authorizes the
Commissioner, after determining a deficiency, to send a notice
of deficiency to the taxpayer by certified or registered mail.
It is sufficient for jurisdictional purposes if the Commissioner
mails the notice of deficiency to the taxpayer at the taxpayer's
"last known address". Sec. 6212(b); Frieling v. Commissioner,
81 T.C. 42, 52 (1983). The taxpayer, in turn, has 90 days (or
150 days if the notice is addressed to a person outside of the
United States) from the date that the notice of deficiency is
mailed to file a petition in this Court for a redetermination of
the deficiency. Sec. 6213(a); see sec. 7502(a); see also sec.
301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs.
Respondent mailed the notice of deficiency in question to
petitioners at the Guilford address on September 16, 1997. The
petition, which arrived at the Court in an envelope postmarked
January 16, 1998, was filed by the Court on the date of receipt;
i.e., on January 22, 1998.
Because the petition was neither mailed nor filed prior to
the expiration of the 90-day statutory period for filing a
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011