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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). 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).
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.
Section 6212(d) authorizes the Commissioner, with the
consent of the taxpayer, to rescind any notice of deficiency
mailed to the taxpayer. If a notice of deficiency is rescinded,
the taxpayer has no right to file a petition with the Court based
on such a notice. Sec. 6212(d). Moreover, a notice that is
rescinded is not treated as a notice of deficiency for purposes
of section 6212(c)(1), which restricts the issuance of further
notices of deficiency. Sec. 6212(d).
The parties do not dispute that the notice of deficiency was
mailed to petitioners at petitioners' last known address, nor do
the parties dispute that the petition was mailed and filed more
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Last modified: May 25, 2011