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Discussion
In a deficiency case, our jurisdiction depends upon the
Commissioner's issuing a valid notice of deficiency to the
taxpayer and the taxpayer's timely filing a petition in this
Court. Frieling v. Commissioner, 81 T.C. 42, 46 (1983); Bjelk v.
Commissioner, T.C. Memo. 1998-169. Generally, a petition is
timely if it is filed within 90 days following the date that the
notice of deficiency was mailed. Sec. 6213(a).3 When a petition
is not filed within the applicable period with respect to a valid
notice of deficiency, the case must be dismissed for lack of
jurisdiction. Masino v. Commissioner, T.C. Memo. 1998-118
(citing Pugsley v. Commissioner, 749 F.2d 691, 692 (11th Cir.
1985)).
Petitioner argues that the 90-day period provided by section
6213(a) began August 18, 2006, when the USPS forwarded the notice
of deficiency to its final destination. We disagree. Section
6213(a) plainly provides that, except where a notice of
deficiency is addressed to a person outside the United States, a
Tax Court petition may be filed within 90 days of the date that
the notice "is mailed". In the absence of a postmark on the
envelope itself, the date stamped on the Commissioner's certified
mail receipt is the "next best evidence" of the date of mailing
3 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986 as in effect for the year in
issue.
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Last modified: November 10, 2007