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Respondent contends that the notice was sent by certified mail
and that, even if it were not, the notice is valid because
petitioner actually received the notice and timely filed a
petition.
Background
At the time the petition in this case was filed, petitioner
resided in Forestville, Maryland.
The notice of deficiency was mailed on March 21, 1997, to
petitioner's Forestville address. It is unclear from the record
when petitioner actually received the notice of deficiency, but
petitioner admits to receiving the notice sometime in May of
1997. The petition was timely filed on June 17, 1997, within 90
days of respondent's mailing of the notice of deficiency on
March 21, 1997.
Discussion
The jurisdiction of this Court to redetermine a tax
deficiency depends upon the issuance of a valid notice of
deficiency and the timely filing of a petition. Secs. 6212,
6213; Abeles v. Commissioner, 91 T.C. 1019, 1025 (1988); Pyo v.
Commissioner, 83 T.C. 626, 632 (1984). A petition is timely if
it is filed within 90 days after the notice of deficiency was
mailed to a person within the United States. Sec. 6213(a).
Under conditions set forth in section 7502, for purposes of
1(...continued)
effect for the years at issue.
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