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Paragraph 5.1.5 entitled “New Move Address Indicators”
states as follows: “Image, on the “Taxpayer’s Name and Address
label”, “#” symbols horizontally and vertically, to identify each
new move address.” Petitioner’s preprinted label attached to her
1998 income tax return was imaged with the “#” symbols to
indicate a new move address.
According to the schedule in the contract, delivery of the
tax booklets to the post office (called phase 1) was to occur
January 4, 1999, with phase 2 to occur January 14, 1999. Mr.
Farah testified that the tapes were returned to the IRS around
the end of February.
Discussion
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's “last known address”. Sec. 6212(b);
Frieling v. Commissioner, 81 T.C. 42, 52 (1983). If a notice of
deficiency is mailed to the taxpayer's last known address, actual
receipt of the notice is immaterial. See 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, has 90 days
from the date the notice of deficiency was mailed to file a
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