Marion Warren - Page 6

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          to pay the filing fee, and (3) the envelope bearing the petition.           
          Accordingly, it appears that the notice of determination was                
          mailed to petitioner at his last known address.  See sec.                   
          6330(a)(2)(C).  Regardless, petitioner actually received the                
          notice of determination no later than Monday, October 28, 2002,             
          which was sufficient time to file a timely petition with this               
          Court, as evidenced by the fact that petitioner purchased the               
          Postal Money Order on November 13, 2002.  Cf. Mulvania v.                   
          Commissioner, 81 T.C. 65, 67-68 (1983) (an erroneously addressed            
          notice of deficiency is nevertheless valid if the taxpayer                  
          receives actual notice of the Commissioner’s determination in a             
          timely fashion; i.e., without prejudicial delay); Estate of                 
          Greenwood v. Commissioner, T.C. Memo. 2003-98 (same).  Therefore,           
          under these circumstances, the sole issue for decision is whether           
          the petition was timely filed.                                              
               The record in this case demonstrates that the petition was             
          not filed within the 30-day period prescribed in section                    
          6330(d)(1)(A).  Here we compute the 30-day period by reference to           
          the date appearing on the notice of determination (Monday,                  
          October 21, 2002) rather than the earlier date on which the                 
          notice was deposited with the Postal Service (Friday, October 18,           
          2002).  See Loyd v. Commissioner, T.C. Memo. 1984-172 (date                 
          appearing on the notice of deficiency was the date of mailing for           
          purposes of section 6213(a)); Jones v. Commissioner, T.C. Memo.             

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