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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,
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.
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Last modified: November 10, 2007