- 19 - 2. Last Known Address A notice of deficiency is valid if the taxpayer actually receives the notice and thereafter files a petition timely with the Court. See Frieling v. Commissioner, 81 T.C. 42, 52-53 (1983). This rule applies regardless of the address to which the notice is mailed. See id. On August 12, 1997, petitioner filed a timely petition with the Court for the May 15, 1997, notice of deficiency.4 On November 2, 1998, petitioner filed a timely petition with the Court for the August 4, 1998, notice of deficiency.5 Petitioner's actual receipt of the notices of deficiency and its subsequent filing of timely petitions with this Court render moot any inquiry regarding the address to which the notices of deficiency were mailed. The notices of deficiency, therefore, were valid. 4 The 90-day period for filing a petition with the Court expired on Aug. 13, 1998, which was not a Saturday, Sunday, or legal holiday in the District of Columbia. See sec. 7503. 5 The 90-day period for filing a petition with the Court expired on Nov. 2, 1998, which date was not a Saturday, Sunday, or legal holiday in the District of Columbia. See sec. 7503. Although the petition was not received until Nov. 5, 1998, it was deemed filed on Nov. 2, 1998, under sec. 7502(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