- 8 -
Discussion
This 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 a 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 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. Hence, a notice of deficiency that is returned to
the Commissioner by the Postal Service as "undeliverable" is
valid irrespective of its lack of receipt, as long as it is sent
to the taxpayer at the taxpayer's last known address. Gille v.
United States, 33 F.3d 46, 48 (10th Cir. 1994). The taxpayer, in
turn, has 90 days (or 150 days if the notice is addressed to the
taxpayer outside the United States) from the date that the notice
of deficiency is mailed to file a petition with 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 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011