T.C. Memo. 1996-27
UNITED STATES TAX COURT
WILBURN C. HALL, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26125-90. Filed January 25, 1996.
Petitioner (P) was involved in a number of businesses,
most of which were incorporated. P reported on his tax
returns large business losses for the years in issue, most
of which appear to arise from expenses of his corporations.
P had gross receipts, interest, and royalty income in excess
of what he reported on his tax returns.
P filed his tax returns for 1982 through 1986 late.
Respondent mailed a notice of deficiency to P less than 3
years after any of these tax returns were filed. This
notice of deficiency was returned by the U.S. Postal
Service. P wrote to respondent, stating that any notice of
deficiency should be sent to him at two addresses--(1) the
one respondent had already used and (2) another address.
Respondent then mailed a photocopy of the notice of
deficiency to P at the other address. By this time, it was
more than 3 years after P had filed his tax returns for
1982, 1983, and 1984. P filed his petition with this Court
within 90 days after the first mailing of the notice of
deficiency.
1. Held: The first mailing of the notice of
deficiency was to P's last known address, and was timely.
Secs. 6212(b)(1), 6501(a), I.R.C. 1986.
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