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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).
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Last modified: May 25, 2011