Lander Gibson - Page 3




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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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