John S. Burke - Page 5

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          General Principles                                                          
               This Court’s jurisdiction to redetermine a deficiency in               
          income tax depends on the issuance of a valid notice of                     
          deficiency and a timely filed petition.  Rule 13(a), (c); Monge             
          v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v.                     
          Commissioner, 90 T.C. 142, 147 (1988).  Section 6212(a) expressly           
          authorizes respondent, 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 respondent           
          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).  The taxpayer, in turn, has 90 days, or 150             
          days if the notice is addressed to a person outside the United              
          States, to file a petition with this Court for a redetermination            
          of the contested deficiency.  Sec. 6213(a).  By virtue of section           
          7502, a petition that is timely mailed is deemed to be timely               
          The Parties’ Positions                                                      
               It is clear in the present case that respondent mailed the             
          notice of deficiency to petitioner on March 22, 2007.  See                  
          Magazine v. Commissioner, 89 T.C. 321, 327 n.8 (1987) (holding              
          that Postal Service Form 3877 represents direct evidence of the             
          date of mailing of the notice of deficiency); see also Clough v.            

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Last modified: March 27, 2008