Estate of Isabelle N. Greenwood, Deceased, Donna Norquist and Christine N. Stamey, Independent Co-Executrixes - Page 9

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          Estate of Citrino v. Commissioner, T.C. Memo. 1987-565.  At the             
          hearing, the estate conceded that it had received actual notice7            
          of the estate tax deficiency but emphasized that respondent did             
          not provide it.  The estate’s position is that a notice of                  
          deficiency is not valid for purposes of section 6212(a) unless              
          respondent provides it to the estate directly.  As support, the             
          estate cites Keeton v. Commissioner, 74 T.C. 377, 385 (1980), and           
          Houghton v. Commissioner, 48 T.C. 656, 661 (1967), cases in which           
          we concluded that a power of attorney directing respondent to               
          mail copies of notices of deficiency to the attorney does not               
          permit the substitution of the attorney’s address for the                   
          taxpayer’s last known address.  Keeton v. Commissioner, supra,              
          and Houghton v. Commissioner, supra at 666, are distinguishable,            
          however, because the taxpayer in each of those cases did not have           
          actual notice of the deficiencies and did not file timely                   
               When a taxpayer receives actual notice of a deficiency and             
          does not suffer prejudicial delay in filing a timely petition               
          with this Court, the notice of deficiency, even though                      
          incorrectly addressed, is valid under section 6212(a).  St.                 
          Joseph Lease Capital Corp. v. Commissioner, 235 F.3d 886, 891-892           

               7The record is not clear as to how the estate learned of the           
          notice of deficiency.  One of the estate’s attorneys may have               
          informed the estate of the notice, or the notice that was mailed            
          to the Aspen address may have been forwarded by the U.S. Postal             
          Service to Ms. Norquist.                                                    

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