Howard M. Morgan and Glenice S. Morgan - Page 3




                                                - 3 -                                                  

            certified mail two notices of deficiency addressed to both                                 
            petitioners as to that year.3  Two of these notices were mailed                            
            to petitioners’ last known address (the Collins address) and                               
            received by them.  The other two notices were mailed to                                    
            petitioners’ former address (the Willow address), which, at the                            
            time, was the residence of petitioners' daughter and son-in-law;                           
            petitioners claim not to have received the latter two notices.                             
            All four notices are identical in all material regards, and each                           
            notice was mailed separately with a copy of Notice 1214, Helpful                           
            Contacts for Your “Notice of Deficiency”.4  None of respondent’s                           
            mailings were returned to him as undeliverable.                                            
                  During the first week of July 1999, Mr. Morgan retained Anne                         
            Tahim, a certified public accountant, to appeal respondent’s                               
            determination.  On July 12, 1999, Ms. Tahim sent to the Internal                           
            Revenue Service by facsimile an executed power of attorney                                 
            listing her and a colleague (collectively, the representatives)                            
            as petitioners’ representatives for petitioners’ 1995 through                              
            1998 taxable years.  Upon receiving the facsimile, an employee of                          
            respondent spoke to Ms. Tahim by telephone and, among other                                


                  3 An employee of respondent also hand delivered to Mr.                               
            Morgan on that date a copy of one of these notices.                                        
                  4 Notice 1214 is a 2-page document that informs a person                             
            receiving a notice of deficiency that he or she may discuss the                            
            notice with the Internal Revenue Service employee listed on the                            
            face of the notice or with a local taxpayer advocate.  The notice                          
            lists a toll-free number for taxpayer advocate assistance and the                          
            local phone numbers of the taxpayer advocate offices.                                      




Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011