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On March 4, 2004, respondent determined deficiencies in
petitioners’ 2000 and 2001 Federal income taxes. Petitioners
filed a petition on August 29, 2005, and an amended petition on
October 14, 2005, for the 2000 and 2001 taxable years.
The sole issue is whether the petition was filed within the
time prescribed by sections 6213(a) and 7205. Petitioners
resided in Pasadena, Maryland, at the time the petitions were
filed. For convenience, we combine our analysis of the law and
findings of fact.
Under section 6212(a), if the Commissioner determines that
there is a deficiency with respect to a tax, he is authorized to
send notice of such deficiency to the taxpayer. The “notice of
deficiency in respect of * * * [income taxes] if mailed to the
taxpayer at his last known address, shall be sufficient”. Sec.
6212(b)(1). Under section 6212, in general, the Commissioner is
entitled to treat the address on a taxpayer’s most recent tax
return as the last known address, unless the taxpayer has given
“‘clear and concise notification of a different address.’” Orum
v. Commissioner, 123 T.C. 1, 8 (2004) (citing Kennedy v.
Commissioner, 116 T.C. 255, 260 n.4 (2001)), affd. 412 F.3d 819
(7th Cir. 2005). Relevant here, section 6213(a) provides that a
taxpayer may file a petition within 90 days after the notice of
deficiency is mailed. The 90-day period is jurisdictional, and,
if a petition is not timely filed, the deficiency “shall be
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