Michael M. Dew - Page 5

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          the 1994 taxable year) appearing on the copy of the notice of               
          deficiency attached to the petition.                                        
               This Court's jurisdiction to redetermine a deficiency                  
          depends upon the issuance of a valid notice of deficiency and a             
          timely filed petition.  Monge v. Commissioner, 93 T.C. 22, 27               
          (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988);              
          Rule 13(a), (c).  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 deficiency notice is mailed to 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.  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).                     
               The record shows that respondent did not issue a notice of             
          deficiency to petitioner for 1994 prior to the filing of the                
          petition in this case.  In fact, respondent mailed a notice of              
          deficiency to petitioner for 1994 on May 18, 1998, and petitioner           
          filed a petition with the Court, assigned docket No. 14211-98S,             

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