John L. Bobbs - Page 5

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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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