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still the two addresses listed for petitioner. Respondent then
sent the notice of deficiency to both addresses.
On these facts it is clear that respondent exercised
reasonable care and diligence in ascertaining petitioner's
correct address. Armstrong v. Commissioner, 15 F.3d 970, 975-976
(10th Cir. 1994), affg. T.C. Memo. 1992-328. Prior to April 4,
1996, petitioner had not filed a return since 1986, nor had he
filed a change of address with respondent. Prior to that date,
petitioner never gave clear and concise notification that he had
moved to a new, permanent address. Absent the proper notice,
respondent correctly relied upon the address used on petitioner's
most recently filed tax return, which the post office verified as
"Mail Is Delivered To Address Given". We find that the notice of
deficiency was mailed to petitioner’s last known address when
mailed to petitioner at the Albuquerque address on April 4, 1996.
Thus, the petition, which was mailed on January 11, 2000, and
which was filed on February 8, 2000, was not filed within the 90-
day period under section 6213(a) and section 7502.
We hold that petitioner did not file his petition for
redetermination with this Court within the time prescribed by
section 6213(a) and section 7502. Therefore, we lack
jurisdiction to redetermine petitioner's 1988 through 1993 tax
liabilities and additions to tax. We grant respondent's motion
to dismiss for lack of jurisdiction.
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