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Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. & Normac Intl.
v. Commissioner, 90 T.C. 142, 147 (1988). 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). The
taxpayer, in turn, has 90 days (or 150 days if the notice is
addressed to a person outside of the United States) from the
date the notice of deficiency is mailed to file a petition in
this Court for a redetermination of the deficiency. See sec.
6213(a).
Respondent mailed the notice of deficiency in question to
petitioners at the Spokane address on April 8, 1999. There is
no dispute that the petition was mailed to the Court on July 8,
1999–-a date 91 days after the notice of deficiency was mailed.
In short, the petition was neither mailed nor filed prior to the
expiration of the 90-day statutory period for filing a timely
petition. See secs. 6213(a), 7502; Rule 13(a), (c); Normac,
Inc. v. Commissioner, supra. Petitioners argue that a valid
notice of deficiency was not sent.
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