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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).
It is evident from the undisputed facts in this case that
the Court lacks jurisdiction. In particular, there is no dispute
that the petition was not filed within the 90-day period
prescribed by section 6213(a). However, in view of the fact that
respondent used an incorrect ZIP code in mailing the notice of
deficiency, the issue that remains concerns the validity of the
notice. If we were to conclude that the notice of deficiency is
invalid, then we would dismiss this case on that basis, rather
than for lack of a timely filed petition. See Keeton v.
Commissioner, 74 T.C. 377, 379-380 (1980).
The Court has long held that an inconsequential error in the
address used in mailing a notice of deficiency does not render
the notice invalid. See Frieling v. Commissioner, supra
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