Carder v. Commissioner of Internal Revenue, 060418 FEDTAX, 6040-18
|Opinion Judge:||MAURICE B. FOLEY CHIEF JUDGE.|
|Party Name:||KARA BETH ANNE CARDER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent|
|Case Date:||June 04, 2018|
|Court:||United States Tax Court|
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE.
On May 21, 2018, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, has been issued to petitioner with respect to taxable year 2013. In the motion to dismiss, respondent explains that the purported notice of deficiency for 2013 dated March 16, 2015, was not sent to petitioner's statutory last known address as mandated by section 6212(b)(1), I.R.C. It is well settled that a notice of deficiency not sent to a taxpayer's last known address, nor otherwise received by him or her, is invalid. See, e.g., Alta Sierra Vista, Inc. v. Commissioner, 62 T.C. 367 (1974), aff d without published opinion, 538 F.3d 334 (9th Cir. 1976); Clodfelter v. Commissioner, 57 T.C. 102 (1971), affd. 527 F.2d 754 (9th Cir. 1975). Where jurisdiction is lacking because of the Commissioner's failure to issue a valid notice of deficiency, the Court...
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