- 9 - petition for redetermination. See Mulvania v. Commissioner, 81 T.C. 65, 67-69 (1983) (erroneously addressed notice held valid in light of actual receipt by the taxpayer 16 days after it was mailed); see also Patmon & Young Professional Corp. v. Commissioner, 55 F.3d 216, 217 (6th Cir. 1995), affg. T.C. Memo. 1993-143. The notice of deficiency was mailed to petitioners on September 16, 1997. The record, as developed at the hearing, shows that petitioners actually received the notice of deficiency no later than the latter part of October 1997. Consequently, petitioners had no less than 45 days in which to file a timely petition for redetermination with the Court. The Court has held that receipt of a notice of deficiency with as few as 30 days remaining in the 90-day filing period was not prejudicial to the taxpayer. See Bowers v. Commissioner, T.C. Memo. 1991-609 (69 days remaining); Fileff v. Commissioner, T.C. Memo. 1990-452 (60 days remaining); George v. Commissioner, T.C. Memo. 1990-147 (52 days remaining); Manos v. Commissioner, T.C. Memo. 1989-442 (at least 38 days remaining); Loftin v. Commissioner, T.C. Memo. 1986-322 (30 days remaining). But see Sicker v. Commissioner, 815 F.2d 1400, 1401 (11th Cir. 1987) (receipt of notice with 8 days remaining in the filing period is not ample time in which to prepare a petition); Looper v. Commissioner, 73 T.C. 690, 699 (1980) (receipt of notice with 17Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011