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also the address they listed on their 1997 joint return, filed on
or before April 15, 1998. Petitioner’s 1997 joint return is the
most recently filed return before the notice was issued.
The examination of petitioners’ 1996 return began sometime
before June 24, 1998. On that date, a notice of proposed
adjustments (the 30-day letter) relating to 1996 was sent to
petitioners at the Leslie Drive address. By that time,
petitioner had moved to the Cherokee Drive address.
Nevertheless, she received the 30-day letter, forwarded to the
Cherokee Drive address by the U.S. Postal Service, and noticed it
was mailed to an address no longer current. This prompted her to
notify respondent of her change of address to Cherokee Drive.
She did so by placing a telephone call to an IRS Service Center
and speaking with one of its employees sometime between June 24
and September 23, 1998. On the latter date, a duplicate of the
30-day letter was mailed to petitioners at the Cherokee Drive
address.
During the telephone call with the IRS Service Center
employee, petitioner was asked to provide the Social Security
number of her spouse, which she did. The information was
necessary because the return under examination and the return
filed most recently before the telephone call were joint returns.
Based upon the information provided by petitioner during the
telephone call, the IRS Service Center employee changed
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