- 7 - addressed to petitioner or her husband because she "only received mail at her post office box". Petitioner's second witness, Melinda Hayes (Hayes), testified that she, her mother, and her brother resided at the Bell Avenue address from December 1983 until June 1984. Accordingly, Hayes allegedly was living at the Bell Avenue address when the notice of deficiency was issued to petitioner. Hayes testified that during the time she claims she resided at the Bell Avenue address, she never received any mail that was addressed to petitioner or her husband. Hayes claimed that her family actually received mail at the Bell Avenue address. At the time of the hearing, Hayes was petitioner's daughter-in-law. Discussion The jurisdiction of this Court is governed by statute. Sec. 7442. A valid notice of deficiency and a timely filed petition are essential to our deficiency jurisdiction. Secs. 6212 and 6213; Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Abeles v. Commissioner, 91 T.C. 1019, 1025 (1988). Under section 6212, a notice of deficiency is sufficient if it is mailed to the taxpayer's last known address by certified or registered mail. Sec. 6212(a) and (b). "A notice of deficiency is valid if it is mailed to the taxpayer's last known address even if it is not received by the taxpayer." Williams v. Commissioner, 935 F.2d 1066, 1067 (9th Cir. 1991), affg. T.C. Memo. 1989-439; King v. Commissioner, 857 F.2d 676, 681 (9th Cir.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011