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address. The notice was received at that address and returned to
respondent by the Postal Service stamped "Attempted Not Known".
Handwriting on the envelope states: "RTS [return to sender] NOT
HERE RELEASED". No forwarding address was stated on the
envelope. Petitioner received a copy of the notice of deficiency
on April 29, 1999.
The Court's jurisdiction to redetermine a deficiency depends
upon the issuance of a valid notice of deficiency and a timely
filed petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C.
22, 27 (1989). Pursuant to section 6213(a), the taxpayer has 90
days (or 150 days if the notice is addressed to a person outside
of the United States) from the date that the notice of deficiency
is mailed to file a petition with the Court for a redetermination
of the deficiency.
The notice of deficiency was mailed on September 9, 1998,
and the 90-day period ended on December 8, 1998, which was not a
legal holiday in the District of Columbia. Petitioner mailed his
petition on May 22, 1999, and it was filed with this Court on May
26, 1999.
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. A notice of deficiency
is sufficient if it is mailed to the taxpayer at the taxpayer's
"last known address". Sec. 6212(b)(1). If a notice of
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