- 6 - conclusion, we need not, and do not, decide whether the notice was sent to petitioners’ “last known address”.3 B. The Damaged Notice Petitioners argue that the notice of deficiency mailed on October 6, 1999, was damaged by the USPS, and, as a result, the notice was invalid. Petitioners submitted a copy of the torn envelope with the apology notice from the USPS. Petitioners did not submit an original or copy of the notice of deficiency. In successive pleadings by petitioners, the condition of the notice of deficiency deteriorated from “damaged” to “destroyed”. We have some doubt as to the extent of the damage to the notice of deficiency. However, petitioners were not prejudiced, as they received actual notice and in fact filed a timely petition with this Court contesting the determinations in the notice. C. Statute of Limitations Section 6501(a) provides that respondent generally must assess any deficiency in the payment of income taxes within 3 years of the filing of a return. The period of limitations is suspended upon the mailing of a notice of deficiency pursuant to section 6212(a). See sec. 6503(a)(1). This Court has repeatedly held that the date the notice of deficiency is mailed, not the date on which it was received by the taxpayer, determines whether 3 For the same reasons, we need not decide whether the Form 2848, as to Mr. Biskis’ estate, was a valid power of attorney.Page: Previous 1 2 3 4 5 6 7 8 Next
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