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authorizes the Commissioner, after determining a deficiency, to
send a notice of deficiency to the taxpayer by certified or
registered mail. A notice of deficiency is sufficient if it is
mailed to the taxpayer at the taxpayer's last known address. See
sec. 6212(b)(1). If the notice is mailed to the taxpayer at the
taxpayer's last known address, actual receipt of the notice by
the taxpayer is, for present purposes, immaterial. See King v.
Commissioner, 857 F.2d 676, 679 (9th Cir. 1988), affg. 88 T.C.
1042 (1987); Yusko v. Commissioner, 89 T.C. 806, 810 (1987);
Frieling v. Commissioner, 81 T.C. 42, 52 (1983); cf. sec.
6330(c)(2)(B). In turn, the taxpayer has 90 days (or 150 days if
the notice is addressed to a person outside the United States)
from the date that the notice is mailed to file a petition for
redetermination of the deficiency. See sec. 6213(a); see also
sec. 7502 (treating timely mailing as timely filing).
It is clear in the present case that the notice of
deficiency was mailed to petitioner on September 19, 2001.
Ninety days thereafter was Tuesday, December 18, 2001. However,
the petition was not filed until January 22, 2002, and the
envelope in which it was mailed to the Court is postmarked
December 19, 2001, the 91st day after the notice of deficiency
was mailed. Therefore, it is clear that the petition was not
filed (or mailed) within the requisite 90-day period.
Accordingly, it follows that we must dismiss this case for lack
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Last modified: May 25, 2011