- 5 - F.2d 1237 (9th Cir. 1989); Frieling v. Commissioner, 81 T.C. 42, 57 (1983). A notice of deficiency will be valid if the taxpayer actually receives the notice in sufficient time to file a timely petition without prejudicial delay. See Clodfelter v. Commissioner, 527 F.2d 754, 757 (9th Cir. 1975), affg. 57 T.C. 102 (1971); Mulvania v. Commissioner, 81 T.C. 65, 68 (1983). “Providing the taxpayer with actual notice of the deficiency in a timely manner is the essence of the statutory scheme.” Mulvania v. Commissioner, supra at 68. We have held that a taxpayer is not prejudiced if he received the notice and had 69 days remaining in the 90-day period to file a petition. See Bonty v. Commissioner, T.C. Memo. 1997-372; Bowers v. Commissioner, T.C. Memo. 1991-609; Loftin v. Commissioner, T.C. Memo. 1986-322 (30 days remaining). Respondent mailed the notice of deficiency by certified mail to petitioners on October 6, 1999. Petitioners actually received the notice of deficiency on October 23, 1999, 17 days after the notice was mailed, allowing petitioners 73 days to file a petition in this Court. Petitioner immediately forwarded the notice to Mr. Vebeliunas, and a timely petition was filed with this Court. Accordingly, since petitioners received the notice of deficiency and filed a timely petition with this Court, we conclude the notice of deficiency is valid. As a result of thisPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011