Donna C. Clevenger - Page 8

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          1988), affg. on other grounds 88 T.C. 1042 (1987).  Even if the             
          notice is mailed to the wrong address, it will be valid if the              
          taxpayer receives actual notice of the deficiency and is not                
          unduly prejudiced in timely filing his or her petition.  Erhard             
          v. Commissioner, 87 F.3d 273, 275 (9th Cir. 1996), affg. T.C.               
          Memo. 1994-344 (quoting Patmon & Young Profl. Corp. v.                      
          Commissioner, 55 F.3d 216, 218 (6th Cir. 1995), affg. T.C. Memo.            
          1993-143); Frieling v. Commissioner, 81 T.C. 42, 53 (1983).                 
               Respondent's motion to dismiss is based on the ground that             
          the petition was not timely filed.  This Court will not dismiss             
          the petition as untimely filed unless respondent first                      
          establishes that respondent mailed a notice of deficiency to                
          petitioner and proves the date on which the notice was mailed.              
          Pietanza v. Commissioner, 92 T.C. 729, 736 (1989), affd. without            
          published opinion 935 F.2d 1282 (3d Cir. 1991).                             
               The record here includes a copy of the notice dated April              
          13, 1984, that was sent to petitioner as well as a copy of the              
          U.S. Postal Service Form 3877 (For Registered, Insured, C.O.D.,             
          Certified, and Express Mail) with an April 13, 1984, postmark               
          date.  The legend stamped at the top left-hand side of the Form             
          3877 states "Statutory Notices of Deficiency, For The Year(s)               
          Indicated, Have Been Sent To The Following Taxpayers".                      
          Petitioner's name and the Bell Avenue address appear on the Form            
          3877 in addition to the redacted names of four other taxpayers.             
          Petitioner has not disputed the mailing of the deficiency notice            




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