This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7456 of the Code.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. We must determine whether the notice of deficiency was mailed to petitioner at his "last known address" within the meaning of section 6212(b). If so, we must also determine whether an error by respondent in
By notice of deficiency, dated April 10, 1984, respondent determined a deficiency for the taxable year 1980 in the amount of $3,320. Duplicate originals of the notice of deficiency were sent to petitioner by registered mail on April 10, 1984, to 8324 Apartado 1789, Caracas 1010, Venezuela (the address shown on petitioner's 1981 and 1982 returns), and 240 Logan Street, Bedford, Ohio 44146 (the address shown on petitioner's 1980 return). The petition was filed July 21, 1986, which date is more than 2 years after the issuance of the notice of deficiency.
Petitioner alleges that the notice of deficiency was not sent to his last known address. He argues that his address in Caracas, Venezuela, was "Apartado 1789" rather than "8324 Apartado 1789."
Section 6213(a) provides that a petition must be filed within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is issued. The petition in this case was not timely filed. However, it is well settled that to maintain an action in this Court, there must be a valid notice of deficiency and a timely petition. See Pyo v. Commissioner, 83 T.C. 626, 632 (1984); Mollet v. Commissioner, 82 T.C. 618, 623 (1984), affd. without published opinion 757 F.2d 286 (11th Cir. 1985); Keeton v. Commissioner, 74 T.C. 377, 379 (1980). A valid notice of deficiency has been issued if it is mailed to the taxpayer's last known address by certified or registered mail. Sec. 6212(a) and (b)(1).
Petitioner alleges that his 1983 return, showing the Van Nuys, California, address, was filed on March 23, 1984, prior to the issuance of the notice of deficiency. Thus, petitioner contends that the 1983 return gave respondent notice of a new address.
In response to the Court's order, dated August 4, 1987, respondent submitted additional documentation to establish the date petitioner's 1983 return was received by respondent. These documents establish that the 1983 return was received at the Fresno Service Center on or about April 6, 1984.
The date upon which respondent has notice of information shown on a return is generally the date the information is posted to respondent's computer records, rather than the date the return is received by respondent. Soria v. Commissioner, T.C. Memo. 1986-206; Singer v. Commissioner, T.C. Memo. 1986-193.
We next turn to petitioner's argument that the addition of "8324" to the Caracas, Venezuela, address was the reason he did not receive the notice. It appears that petitioner resided in Caracas, Venezuela, from August 1981 to May 1983. He filed his 1981 and 1982 Federal income tax returns showing as his address "Apartado 1789, Caracas 1010, Venezuela." During the time petitioner resided in Venezuela he was employed by the accounting firm of Price, Waterhouse & Co. or its affiliate in Caracas, Venezuela, the firm of Espineira, Sheldon y Associados. An affidavit of a postal official in Caracas, Venezuela, submitted by respondent in support of his motion shows that Apartado 1789 is a post office box held by Espineira, Sheldon y Associados.
Thus, it is clear that the notice of deficiency was delivered to petitioner's last known address. It is well settled that a notice of deficiency mailed to a taxpayer's last known address is valid even though the taxpayer does not receive it. DeWelles v. United States, 378 F.2d 37, 39 (9th Cir. 1967); Alta Sierra Vista, Inc. v. Commissioner, supra at 373; Brzezinski v. Commissioner, 23 T.C. 192, 195 (1954). Further, we have held that inconsequential errors in addressing a notice of deficiency do not destroy its validity. Clodfelter v. Commissioner, 57 T.C. 102, 107 (1971), affd. 527 F.2d 754, 756 (9th Cir. 1975); Estate of McElroy v. Commissioner, 82 T.C. 509, 514 n. 4 (1984). Clearly, the notice got to the address to which it was intended without apparent delay.
We conclude that respondent has complied with the requirements of section 6212(b)(1) in mailing the notice of deficiency to petitioner's last known address. Accordingly, respondent's motion to dismiss for lack of jurisdiction will be granted.
An appropriate order will be entered.