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of deficiency to the taxpayer at 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 the taxpayer at
the taxpayer's last known address, actual receipt of the notice
by the taxpayer 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, generally has 90 days from
the date that the notice of deficiency is mailed to file a
petition in this Court for a redetermination of the deficiency.
Sec. 6213(a).
There is no question that the first and second notices of
deficiency were mailed to petitioner on June 11, 1993. Further,
there is no question that the petition was not filed until
October 3, 1997, well after the expiration of the critical 90-day
period for filing a timely petition. Accordingly, it follows
that we must dismiss this case for lack of jurisdiction.
However, in view of petitioner's assertion that the notices of
deficiency were not mailed to petitioner at his last known
address, the issue presented is whether the dismissal of this
case should be based on petitioner's failure to file a timely
petition under section 6213(a) or respondent's failure to issue a
valid notice of deficiency under section 6212. If jurisdiction
is lacking because of respondent's failure to issue a valid
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