Diane Williams v. Commission Internal Revenue Service

Appellant Diane Williams (“Williams”) appeals the Tax Court’s dismissal of her petition for redetermination of a deficiency in income tax. The dismissal was based upon a finding by the Tax Court that the petition was untimely and, therefore, the Tax Court had no jurisdiction. We have jurisdiction pursuant to 26 U.S.C. § 7482 .

There is no question but that the petition was not filed within the prescribed period from the date the notice of deficiency was sent. Williams contends, however, that the time for filing the petition for redetermination did not commence to run because the notice of deficiency was not received by her and was not sent to her last known address. A notice of deficiency is valid if it is mailed to the taxpayer’s last known address even if it is not received by the taxpayer. United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984). “A taxpayer’s last known address is that on his most recent return, unless the taxpayer communicates to the IRS ‘clear and concise’ notice of change of address.” Id. (citations omitted).

Prior to the mailing of the notice of deficiency, Williams had filed a tax return…