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for jurisdictional purposes if the Commissioner mails the notice
of deficiency to the taxpayer at the taxpayer’s “last known
address”. Sec. 6212(b); Frieling v. Commissioner, 81 T.C. 42, 52
(1983). If a notice of deficiency is mailed to the taxpayer at
the taxpayer’s last known address, actual receipt of the notice
by the taxpayer is not essential to its validity. King v.
Commissioner, 857 F.2d 676, 679 (9th Cir. 1988), affg. 88 T.C.
1042 (1987); De Welles v. United States, 378 F.2d 37 (9th Cir.
1967). 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). Under section 7502(a), a timely mailed petition
will be treated as though it were timely filed.
Petitioner’s only allegation is that he never received any
notice of deficiency with respect to 1991, 1992, 1993, 1994,
1995, and 1996. As to 1991, respondent argues that petitioner’s
petition was untimely. Respondent attached to his motion a
certified mail list, which indicates that on January 5, 1996, he
sent a notice of deficiency for 1991 to petitioner at each of two
addresses. The certified mail list bears the stamp of the U.S.
Postal Service and the initials of a postmaster.
This Court has held that the act of mailing may be proven by
documentary evidence of mailing or by evidence of the
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Last modified: May 25, 2011