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Sec. 7428(a) and (b)(3); see Rule 210(c)(3). Petitioner was
required to file its petition within 90 days of the Secretary’s
sending to the organization, by certified or registered mail,
notice of his determination. Sec. 7428(b)(3). Respondent
originally mailed the purported notice of adverse determination,
dated November 4, 2003, to an incorrect address; respondent does
not contend that it was mailed to petitioner’s last known
address. Petitioner did not receive this purported notice.
Accordingly, this purported notice was ineffective for purposes
of triggering the 90-day period under section 7428(b)(3). Cf.
Roszkos v. Commissioner, 850 F.2d 514 (9th Cir. 1988) (holding
that misaddressed purported notices of deficiency, which the
taxpayers did not receive, were a nullity and ineffective for
terminating a Form 872-A agreement to extend the period for
assessment), vacating and remanding 87 T.C. 1255 (1986); Coffey
v. Commissioner, 96 T.C. 161 (1991) (following Roszkos and
decisions of other similarly aligned Courts of Appeals).
In Coffey v. Commissioner, supra, after sending the
original deficiency notice to an incorrect address, the
Commissioner issued another one and sent it to the correct
address. Because the petition was filed within 90 days
7428(a). The parties’ agreement is insufficient, however, to
confer jurisdiction if it is otherwise lacking. The Court still
must assure itself that jurisdictional conditions are satisfied.
Evans Publg., Inc. v. Commissioner, 119 T.C. 242, 247 n.5 (2002).
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Last modified: November 10, 2007