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or collection (without assessment) of any tax, including income
taxes (the period of limitations). The running of the period of
limitations, however, is suspended under section 6503(a)(1) by
“the mailing of a notice under section 6212(a)”. Section 6212(a)
authorizes the Secretary, upon determining that there is a
deficiency in income tax, to send a notice of deficiency “to the
taxpayer by certified mail or registered mail.” Section
6212(b)(1) provides that a notice of deficiency in respect of an
income tax “shall be sufficient” if it is “mailed to the taxpayer
at his last known address”.
The parties have stipulated that the notice was mailed to
petitioner by certified mail less than 3 years after the 1996
Form 1040 was filed. If the notice was mailed to petitioner at
her last known address, it was sufficient to suspend the running
of the period of limitations for 1996. The address to which the
notice was sent corresponds to the address on the 1996 Form 1040
and to petitioner’s address on the petition. Petitioner does not
claim that the notice was not mailed to her last known address,
and we conclude that the notice was mailed to petitioner at her
last known address.
The period of limitations for 1996 did not expire before the
mailing of the notice, and that period was suspended by the
mailing. Summary adjudication is appropriate in respondent’s
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