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Respondent, by means of a September 17, 1998, certified
letter, sent a statutory notice (the notice) to petitioner and
his former wife, Mary Elizabeth Connor (Ms. Connor), determining
a 1995 income tax deficiency and additions to tax. Respondent
produced a copy of the notice addressed to petitioner, but no
further proof of delivery. Mr. Jacob received a copy of the
notice. At the time the notice was mailed, petitioner and Ms.
Connor did not reside at the same address. Although respondent
contends that the notice was mailed to petitioner’s home,
petitioner claims to have never received it. Petitioner claims
to have seen it only years later in his attorney’s office. Thus,
he did not petition this Court for a redetermination of the
deficiency.
Ms. Connor received the notice of deficiency in or around
September 1998. Her affidavit states that she immediately spoke
about the matter with petitioner and that petitioner indicated
Mr. Jacob “had things under control”, though petitioner and Mr.
Jacob claim they did not speak about the notice during this
period.
On September 22, 1998, however, Mr. Jacob did protect
himself with respect to Ms. Connor by sending her a letter
advising that his office had received a certified letter from the
Internal Revenue Service (IRS). Mr. Jacob’s letter informed Ms.
Connor that the certified letter contained “a proposed Notice of
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Last modified: May 25, 2011