Fred Sebastian - Page 1

                                 T.C. Memo. 2007-138                                  

                               UNITED STATES TAX COURT                                

                            FRED SEBASTIAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8013-05L.              Filed May 31, 2007.                  

                    On Mar. 10, 2005, R sent a notice of determination                
               concerning collection action by certified mail to P’s                  
               last known address.  The address contained an erroneous                
               ZIP Code.  Delivery attempts were made on Mar. 14 and                  
               Apr. 11, 2005.  The notice of determination was                        
               delivered on Apr. 13, 2005.                                            
                    P filed a petition on Apr. 27, 2005.  R filed a                   
               motion to dismiss P’s petition for lack of jurisdiction                
               on the ground that it was not filed timely.                            
                    Held:  The notice of determination concerning                     
               collection action is valid as it was sent by certified                 
               mail to petitioner’s last known address.                               
                    Held, further: Because P did not file timely his                  
               petition, this Court lacks jurisdiction to review R’s                  
               determination to proceed with collection action.                       

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Last modified: November 10, 2007