- 7 -
Counsel for respondent appeared at the hearing and presented
argument in support of the pending motion. There was no
appearance by or on behalf of petitioner.
Discussion
The Court's jurisdiction to redetermine a deficiency depends
on 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 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); Keado v.
United States, 853 F.2d 1209, 1211-1212 (5th Cir. 1988); 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).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011