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the postmark on the envelope in which the petition arrived was
illegible.3
On April 12, 2002, respondent filed a motion to dismiss for
lack of jurisdiction on the ground that the petition was not
timely filed. On May 10, 2002, petitioner objected to the
granting of this motion.
Discussion
Our jurisdiction to redetermine a deficiency depends on 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); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
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. It is sufficient for
jurisdictional purposes if the Commissioner mails the notice of
deficiency to the taxpayer’s “last known address”. Sec.
6212(b)(1); Frieling v. Commissioner, 81 T.C. 42, 52 (1983). The
taxpayer, in turn, 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 in
this Court for a redetermination of the deficiency. Sec.
6213(a).
3 We take judicial notice of the facts regarding the mail
delivery service to the Court. See also “Mail Delays Addressed”,
15 Daily Tax Rept. (BNA) G-2 (Jan. 23, 2002).
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Last modified: May 25, 2011