- 5 -
T.C. 92, 95 (1997). In addition, the taxpayer must meet the
requirements of section 7430(c)(4)(A)(ii). See Rule 280(b)(2).
The Commissioner's final determination letter "is a
prerequisite to the Court's jurisdiction and serves as a
taxpayer's 'ticket' to the Tax Court". Bourekis v. Commissioner,
110 T.C. 20, 26 (1998); see Kraft v. Commissioner, T.C. Memo.
1997-476. Consistent with principles applied in deficiency cases
brought under section 6213(a), it is sufficient for
jurisdictional purposes if the Commissioner mails the final
determination letter to the taxpayer's "last known address".
See, e.g., Frieling v. Commissioner, 81 T.C. 42, 52 (1983).
Further, if a final determination letter is mailed to the
taxpayer's last known address, actual receipt of the letter is
immaterial. See, e.g., King v. Commissioner, 857 F.2d 676, 679
(9th Cir. 1988), affg. 88 T.C. 1042 (1987). The taxpayer, in
turn, has 180 days from the date the final determination letter
is mailed to file a petition for review with the Court. See sec.
6404(g)(1).
There is no dispute in this case that respondent mailed the
final determination letter to petitioners on August 13, 1998. In
addition, petitioners do not contend that respondent failed to
mail the final determination letter to their last known address.
Accordingly, the 180-day filing period prescribed in section
6404(g)(1) expired on Tuesday, February 9, 1999, a date that was
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