- 5 -
from the date the notice of deficiency was mailed. Therefore, we
must consider whether the notice of deficiency was valid.
Section 6212(a) authorizes the Commissioner to send a notice
of deficiency to the taxpayer by certified or registered mail.
The notice is valid if it is mailed to the last known address of
the taxpayer. Sec. 6212(b)(1). If the address to which the
notice is mailed is not the taxpayer’s last known address, the
notice is generally invalid. Clodfelter v. Commissioner, 57 T.C.
102, 104-105 (1971), affd. 527 F.2d 754 (9th Cir. 1975).
However, a notice of deficiency that is not mailed to the
taxpayer's last known address will be valid from the date of
mailing if the taxpayer actually receives the notice in
sufficient time to file a timely petition without prejudicial
delay. Clodfelter v. Commissioner, 527 F.2d at 757; Mulvania v.
Commissioner, 81 T.C. 65, 68 (1983). Providing the taxpayer with
actual notice of the deficiency determination in a timely manner
is the essence of the statutory scheme. Mulvania v.
Commissioner, supra.
Petitioner maintains that his last known address is the Van
Nuys address. Petitioner contends that he reported his Van Nuys
address to the office of pretrial services of the U.S. District
Court in connection with the Federal money laundering case prior
to the date that the notice of deficiency was mailed. Petitioner
argues that because respondent was involved in his criminal
prosecution, the address notification to the office of pretrial
services should be imputed to respondent for purposes of
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011