Daniel Jacob v. Commissioner of Internal Revenue Service

37 F.3d 1505 74 A.F.T.R.2d 94 -6576 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Daniel JACOB, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70830. United States Court of Appeals, Ninth Circuit. Submitted Sept. 20, 1994. * Decided Sept. 27, 1994. Before: SNEED, WIGGINS, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Daniel Jacob appeals the tax court's dismissal of his petition for redetermination for lack of jurisdiction on the ground that Jacob's petition was untimely. Jacob contends that the tax court erred because the Commissioner of the Internal Revenue Service ("Commissioner") did not send the notice of deficiency to Jacob's "last known address." We have jurisdiction under 26 U.S.C. Sec. 7482 (a) and affirm. 3 We review the tax court's dismissal for lack of jurisdiction de novo. Abrams v. Commissioner, 814 F.2d 1356, 1357 (9th Cir.1987) (per curiam). We review the issue of whether a notice of deficiency was mailed…