                   T.C. Summary Opinion 2006-160



                      UNITED STATES TAX COURT



           LAURA J. AND ROBERT L. EVANS, Petitioners v.
           COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 16200-05S.              Filed October 3, 2006.



     Laura J. and Robert L. Evans, pro se.

     Clare J. Brooks, for respondent.


     POWELL, Special Trial Judge:   This case is before the Court

on respondent’s motion to dismiss for lack of jurisdiction.      The

petition was filed pursuant to the provisions of section 7463 of

the Internal Revenue Code in effect at the time the petition was

filed.1   The decision to be entered is not reviewable by any

other court, and this opinion should not be cited as authority.


1
     Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code, as amended.
                                - 2 -

     On March 4, 2004, respondent determined deficiencies in

petitioners’ 2000 and 2001 Federal income taxes.   Petitioners

filed a petition on August 29, 2005, and an amended petition on

October 14, 2005, for the 2000 and 2001 taxable years.

     The sole issue is whether the petition was filed within the

time prescribed by sections 6213(a) and 7205.   Petitioners

resided in Pasadena, Maryland, at the time the petitions were

filed.   For convenience, we combine our analysis of the law and

findings of fact.

     Under section 6212(a), if the Commissioner determines that

there is a deficiency with respect to a tax, he is authorized to

send notice of such deficiency to the taxpayer.    The “notice of

deficiency in respect of * * * [income taxes] if mailed to the

taxpayer at his last known address, shall be sufficient”.     Sec.

6212(b)(1).   Under section 6212, in general, the Commissioner is

entitled to treat the address on a taxpayer’s most recent tax

return as the last known address, unless the taxpayer has given

“‘clear and concise notification of a different address.’”     Orum

v. Commissioner, 123 T.C. 1, 8 (2004) (citing Kennedy v.

Commissioner, 116 T.C. 255, 260 n.4 (2001)), affd. 412 F.3d 819

(7th Cir. 2005).    Relevant here, section 6213(a) provides that a

taxpayer may file a petition within 90 days after the notice of

deficiency is mailed.   The 90-day period is jurisdictional, and,

if a petition is not timely filed, the deficiency “shall be
                                - 3 -

assessed, and shall be paid upon notice and demand”.    Sec.

6213(c).    The petition here was filed on August 29, 2005, more

than a year after the notice of deficiency was mailed.

     The notice of deficiency was mailed to petitioners at 1113

Pemberton Lane, Lothian, Maryland, on March 4, 2004.    This is the

same address petitioners used when they filed their 2002 and 2003

tax returns.    Furthermore, petitioners acknowledge that they

“never changed that address” prior to the mailing of the notice

of deficiency.    For personal reasons, however, petitioners

actually resided at another address.    It may be that there was

correspondence from the other address to the Internal Revenue

Service during the examination of the tax returns, but such

correspondence was not “clear and concise notification of a

different address”.    Orum v. Commissioner, supra at 8.   The

statutory notice was mailed to petitioners’ last known address

under section 6212(b).    The petition was not timely filed and

must be dismissed for lack of jurisdiction.

     Reviewed and adopted as the report of the Small Tax Case

Division.

                                An order of dismissal for lack

                           of jurisdiction will be entered.
