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Respondent asserts that the notice of deficiency was valid,
even if it was not mailed to petitioners’ last known address,
because the notice was actually received by petitioners and
petitioners filed a timely petition with this Court. Further,
respondent argues the period of limitations was tolled on October
6, 1999, by the timely mailing of the notice of deficiency.
Discussion
A. Validity of the Statutory Notice
Section 6212(a) provides that the Secretary is authorized to
send a notice of deficiency to a taxpayer by certified mail or
registered mail. If a notice of deficiency is mailed to a
taxpayer within the United States, the taxpayer may file a
petition in this Court within 90 days after the notice of
deficiency is mailed. See sec. 6213(a). A valid notice of
deficiency and a timely petition are prerequisites to the
jurisdiction of the Tax Court. See Wilt v. Commissioner, 60 T.C.
977 (1973).
Section 6212(b)(1) permits respondent to mail the notice to
a taxpayer’s last known address. Section 6212(b)(1) is not a
mandatory provision; rather, it is a safe harbor that does not
require respondent to establish actual delivery for a valid
notice. See St. Joseph Lease Capital Corp. v. Commissioner, 235
F.3d 886, 888-889 (4th Cir. 2000), affg. T.C. Memo. 1996-256;
McKay v. Commissioner, 89 T.C. 1063, 1067-68 (1987), affd. 886
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