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authorizes the Commissioner, after determining a deficiency, to
send a notice of deficiency to the taxpayer by certified or
registered mail. A notice of deficiency is sufficient if it is
mailed to the taxpayer at the taxpayer's last known address. See
sec. 6212(b)(1). If the notice is mailed to the taxpayer at the
taxpayer's last known address, actual receipt of the notice by
the taxpayer 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,
81 T.C. 42, 52 (1983). In turn, the taxpayer has 90 days or, as
here, 150 days if the notice is addressed to a person outside the
United States,3 from the date that the notice is mailed to file a
petition for a redetermination of the deficiency. See sec.
6213(a); see also sec. 7502 (treating timely mailing as timely
filing).
It is clear in the present case that the petition was not
filed in respect of either notice of deficiency within the
requisite 150-day period. Petitioner suggests, however, that his
status as an active-duty member of the Armed Forces entitled him
to a greater period within which to file his petition.
3 In Looper v. Commissioner, 73 T.C. 690, 692-696 (1980), we
held that the phrase “outside the United States” modifies both
“addressed” and “person”. Accordingly, petitioner was entitled
to the 150-day period to file a petition because he was “outside
the United States” at the time that each notice of deficiency was
mailed.
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Last modified: May 25, 2011