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this Court does not have jurisdiction because “the notice was
never actually mailed to the Petitioners, and the Respondent
offers no evidence that it was.” Also, petitioners contend that
oral notification of the notice of deficiency is insufficient to
comply with section 6212(a).
Thus, some of petitioners’ contentions lead them to conclude
that we do have jurisdiction of the instant case, while
petitioners’ other contentions lead them to conclude that we do
not have jurisdiction.
We agree with respondent that we do not have jurisdiction
because the notice of deficiency is valid and the petition was
filed more than 90 days after notice of deficiency was mailed.
A. In General
This Court’s jurisdiction to redetermine a deficiency (see
sec. 6214(a)2) depends on respondent’s sending a valid notice of
2SEC. 6214. DETERMINATIONS BY TAX COURT.
(a) Jurisdiction as to Increase of Deficiency,
Additional Amounts, or Additions to the Tax.--Except as
provided by section 7463, the Tax Court shall have
jurisdiction to redetermine the correct amount of the
deficiency even if the amount so redetermined is greater
than the amount of the deficiency, notice of which has been
mailed to the taxpayer, and to determine whether any
additional amount, or any addition to the tax should be
assessed, if claim therefor is asserted by the Secretary at
or before the hearing or a rehearing.
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Last modified: May 25, 2011