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petitioners at the hearing, nor did petitioners file a statement
with the Court pursuant to Rule 50(c).
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's "last known
address." Sec. 6212(b); Frieling v. Commissioner, 81 T.C. 42,
52 (1983). If a notice of deficiency is mailed to a taxpayer's
last known address, actual receipt of the notice is immaterial.
King v. Commissioner, 857 F.2d 676, 679 (9th Cir. 1988), affg.
88 T.C. 1042 (1987); Yusko v. Commissioner, 89 T.C. 806, 810
(1987); Frieling v. Commissioner, supra at 52. The taxpayer, in
turn, has 90 days (or 150 days under circumstances not present
herein) from the date that the notice of deficiency is mailed to
file a petition with the Court for a redetermination of the
deficiency. Sec. 6213(a).
Respondent mailed the notice of deficiency in question to
petitioners at the Los Angeles address on December 30, 1996.
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