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TAYLOR v. COMMISSIONER

Docket No. 11003-87.

55 T.C.M. 596 (1988)

T.C. Memo. 1988-152

Susan L. Taylor v. Commissioner.

United States Tax Court.

Filed April 12, 1988.

Attorney(s) appearing for the Case

Susan L. Taylor, pro se. Terry W. Vincent and Chris Ray, for the respondent.

Memorandum Opinion

PANUTHOS, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction.1 The issue for decision is whether the notice of deficiency was mailed to petitioner at her last known address.

By notice of deficiency, dated July 17, 1985, respondent determined a deficiency for the taxable year 1982 in the amount of $2,616. The notice was sent by certified mail...

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