Mulvania v. Commissioner
United States Tax Court
On Sept. 16, 1981, the Commissioner mailed a notice of deficiency to P at an address which may not have been his "last known address." On Oct. 2, 1981, P received the notice of deficiency. He delivered the notice to his accountant, who in turn forwarded it to an attorney.
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On Sept. 16, 1981, the Commissioner mailed a notice of deficiency to P at an address which may not have been his "last known address." On Oct. 2, 1981, P received the notice of deficiency. He delivered the notice to his accountant, who in turn forwarded it to an attorney. A petition was not filed with this Court until June 8, 1982. Held, regardless of whether the notice of deficiency was mailed to P at his last known address, the notice is valid because of his actual receipt of it early enough to file a timely petition, and the Commissioner's motion to dismiss will be granted.
1Opinion of the Court
Simpson, Judge:
This matter is before us on the parties’ cross motions to dismiss for lack of jurisdiction. The petitioner claims that the notice of deficiency was invalid because it had not been mailed to him at his last known address. Sec. 6212(b)(1), I.R.C. 1954.1 The Commissioner claims that the petition was not filed within 90 days after the mailing of the notice of deficiency. Sec. 6213(a). At the conclusion of the hearing on such motions, the Court took them under advisement.
FINDINGS OF FACT
Most of the facts have been stipulated, and those facts are so found. The petitioner, Richard L.…
2Cases cited23 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Lifter v. CommissionerUnited States Tax Court · 1973
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
18 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- Scar v. CommissionerUnited States Tax Court · 1983
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Ewing v. CommissionerUnited States Tax Court · 2002
83 more not listed; retrieve them via the Exa API.