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It may be that such a notice of determination is also sufficient
if it is given in person or left at the taxpayer’s dwelling or
usual place of business. Cf. sec. 6330(a)(2). However, we need
not, and do not, decide this latter matter.
The Income Tax Notice
The notice of determination pertaining to petitioner’s
unpaid income tax liabilities was mailed by certified mail to the
same address that petitioner listed as his current address in the
petition for lien or levy action. Petitioner does not contend
that such notice was mailed to an incorrect address.
Consequently, we conclude that the income tax notice was mailed
to petitioner’s last known address, which is sufficient for
jurisdictional purposes. See, e.g., Sarrell v. Commissioner,
supra at 125.
Under the circumstances, the sole issue for decision with
regard to the income tax notice is whether the petition was
timely filed. The record reflects that the petition was not
filed within the 30-day period prescribed in section 6330(d)(1).
In particular, the record shows that respondent mailed the notice
6(...continued)
shall be sufficient * * *.
* * * * * * *
(3)Estate tax.–-* * * notice of a
deficiency * * *, if addressed in the name of
the decedent or other person subject to
liability and mailed to his last known
address, shall be sufficient * * *.
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