Clinica Santa Maria, Inc. v. Commissioner

MEMORANDUM ^*

Clinica Santa Maria, the taxpayer, appeals the Tax Court’s dismissal of its petition for a redetermination of a deficiency assessed for the 1996 tax year. The Tax Court dismissed the case for lack of jurisdiction, see 26 U.S.C. § 6213(a), because the petition had not been filed within 90 days after the notice of deficiency was mailed to the taxpayer’s “last known address” as required by 26 U.S.C. § 6212(b).

The Tax Court’s finding that the notice of deficiency was mailed to the last known address was not clearly erroneous. No other address was in the taxpayer’s file.

AFFIRMED.

* This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.