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deficiency). Petitioner asserts that the 3-year period of
limitations on assessment and collection with respect to 1992 income
tax deficiencies (which are joint deficiencies) and for section 4975
excise taxes for years before 1993 had expired. Petitioner
characterizes this assertion as a jurisdictional issue.
The statute of limitations is an affirmative defense and does
not affect the jurisdiction of this Court. Rule 39; Badger
Materials, Inc. v. Commissioner, 40 T.C. 1061, 1063 (1963);
Sutherland v. Commissioner, T.C. Memo. 1996-1, affd. without
published opinion 111 F.3d 127 (3d Cir. 1997). Accordingly, were
we to agree with petitioner's argument (which we do not, as
explained infra), we would recharacterize petitioner's motion as a
motion for summary judgment and enter a decision of no deficiency
as to income tax and section 4975 excise taxes for 1992.
Section 6212(a) authorizes the Commissioner to send a notice
of deficiency to a taxpayer by certified or registered mail. For
jurisdictional purposes, it is sufficient if the notice of deficiency
is mailed to the taxpayer's "last known address". Sec. 6212(b);
Frieling v. Commissioner, 81 T.C. 42, 52 (1983). If the notice is
mailed to the taxpayer's last known address, actual receipt of the
notice is not required. Yusko v. Commissioner, 89 T.C. 806, 810
(1987); Frieling v. Commissioner, supra. Both the mailing of the
notice to a taxpayer's last known address and the time for filing
a petition are jurisdictional requirements, and if either is not
satisfied, the Court must dismiss the case for lack of
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