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Tax Court. Frieling v. Commissioner, 81 T.C. 42 (1983). This
rule applies regardless of the address to which the notice is
mailed. Id. Further, such a notice serves to toll the period of
limitations for assessment and collection under section
6503(a)(1). Id.
In Frieling v. Commissioner, supra, a notice of deficiency
was mailed on the last day of the 3-year period of limitations
for assessment and collection, but the notice was not sent to the
taxpayers at their last known address. Nonetheless, the
taxpayers actually received the notice and petitioned the Tax
Court within the requisite 90-day period. The Court held that
the notice of deficiency satisfied section 6212(a) and that the
period of limitations was tolled by the mailing of the notice.
Petitioner filed a timely petition with the Court on
November 22, 1995.2 Petitioner's actual receipt of the notice of
deficiency and his subsequent filing of a timely petition with
this Court render moot any inquiry regarding the address to which
the notice of deficiency was mailed. The notice of deficiency is
valid, and the notice therefore tolled the running of the period
of limitations for assessment and collection.
Alternatively, petitioner contends that the notice of
deficiency is not valid because respondent failed to mail the
notice to the address provided on the partnership return for the
2 The 90-day period for filing a petition with the Court
expired on Nov. 27, 1995, the 90th day being a Sunday. Sec.
7503.
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