Michael Eisler - Page 5

                                        - 4 -                                         
          registered mail to the taxpayer at the taxpayer’s last known                
          address.  Id. at 261-262.  The effect of the “shall be                      
          sufficient” language in section 6212(b)(1) is to provide a safe             
          harbor assuring the Commissioner that the notice of deficiency is           
          valid for these purposes even if the notice is not received by              
          the taxpayer before the end of the petition period.  Mulvania v.            
          Commissioner, 81 T.C. 65, 67-68 (1983); Zenco Engineering Corp.             
          v. Commissioner, 75 T.C. 318, 321-322 (1980), affd. without                 
          published opinion 673 F.2d 1332 (7th Cir. 1981).                            
               Because of the Court’s concern about jurisdiction, we                  
          directed the parties to consider whether respondent’s use of an             
          incorrect ZIP Code in addressing the notice of determination                
          affected the validity of the notice of determination.  See                  
          Normac, Inc. & Normac International v. Commissioner, 90 T.C. 142,           
          146-147 (1988).                                                             
               The unrebutted evidence submitted by respondent is that in             
          the instant case the notice of determination was attempted to be            
          delivered to the correct address and ZIP Code.  The error in the            
          ZIP Code shown on the notice of determination envelope was                  
          corrected by the U.S. Postal Service and did not affect the                 
          timely attempted delivery of the notice of determination.                   
               Consequently, we find that the notice of determination was             
          sent to petitioner’s last known address.                                    

Page:  Previous  1  2  3  4  5  6  Next 

Last modified: November 10, 2007