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address. On the Form 8822 attached to petitioners' Motion to
Submit Taxpayers' Filing Photocopy of Form 8822 Supplemental
Pleading/Evidence to Petitioners' Simultaneous Briefs filed
September 14, 1995, petitioners placed the following
acknowledgment:
Supplemental Pleading/Evidence, the owners' completed
photocopy of Form 8822 as attached (The original was
sent to IRS Office, Austin, Texas 73301 on April 10,
1993) shall be honorably submitted for legal review,
pursuant to the Rule 41 of U.S. Tax Court Rules of
Practice and Procedure for the Docket No. 3642-94.
We have hereunto signed our names this 6th day of
September 1995.
Petitioners had their signatures notarized. Petitioners' motion
was denied on September 18, 1995.
Based on the record in this case, we find that respondent
sent the notice of deficiency for 1988 and 1989 to petitioners'
last known address. Petitioners' contention that respondent
should have been aware of the Oliver Street address is untenable.
The Fort Worth address appears to have been the one constant
factor in respondent's dealings with these peripatetic
petitioners in that petitioner's sister resided at that address
at all times relevant herein, petitioner admits receiving actual
notice of all correspondence sent there with the sole exception
of the notice of deficiency, and on numerous documents filed with
the IRS, including their most recently filed return prior to the
issuance of the notice of deficiency, petitioners listed the Fort
Worth address as their residence. Because the notice was not
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