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petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27
(1989).
Notice of Deficiency
Section 6212(a) expressly authorizes the Commissioner, after
determining a deficiency, to send a notice of deficiency to the
taxpayer by certified or registered mail. It is sufficient 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
is immaterial. King v. Commissioner, 857 F.2d 676, 679 (9th Cir.
1988), affg. 88 T.C. 1042 (1987); DeWelles v. United States, 378
F.2d 37, 39 (9th Cir. 1967). The taxpayer, in turn, has 90 days
(or 150 days if the notice is addressed to a person outside of
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 timely
mailed petition will be treated as though it were timely filed.
Respondent bears the burden of proving by competent and
persuasive evidence that the notice of deficiency was properly
mailed. Coleman v. Commissioner, 94 T.C. 82, 90 (1990); August
v. Commissioner, 54 T.C. 1535, 1536-1537 (1970). The act of
mailing may be proven by documentary evidence of mailing or by
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