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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 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).
1996 and 1999
In the objection to the motion to dismiss, petitioner did
not object to the dismissal of 1996 and 1999. At the hearing,
petitioner agreed with respondent that he was not issued and did
not receive a notice of deficiency for 1996 or 1999 and that the
motion to dismiss should be granted for those years.
Accordingly, we shall grant the motion to dismiss with regard to
1996 and 1999.
1997
On August 4, 1999, respondent mailed the notice of
deficiency for 1997 to petitioner.4 On November 28, 2001,
4 As of the date of the mailing of the notice of
deficiency, sec. 301.6212-2, Proced. & Admin. Regs., regarding
the definition of “last known address”, was neither final nor
proposed. See 66 Fed. Reg. 2820 (Jan. 12, 2001) (final
regulation); 64 Fed. Reg. 63768 (Nov. 22, 1999) (proposed
regulation).
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Last modified: May 25, 2011