- 5 -
Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This
Court’s jurisdiction to redetermine a deficiency 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 the Commissioner, after
determining a deficiency, to send a notice of deficiency to the
taxpayer by certified or registered mail. Indeed, if the notice
is mailed to the taxpayer at the taxpayer’s last known address,
actual receipt of the notice by the taxpayer is immaterial. See
King v. Commissioner, 857 F.2d 676, 679 (9th Cir. 1988), affg. 88
T.C. 1042 (1987); Yusko v. Commissioner, 89 T.C. 806, 810 (1987);
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 of the United States) from the date the notice of
deficiency is mailed to file a petition in this Court for a
redetermination of the deficiency. Sec. 6213(a). A petition is
timely if it is filed with the Court within 90 days after the
notice of deficiency is mailed. Id. By virtue of section 7502,
a petition that is timely mailed is deemed to be timely filed.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007