- 10 - 1985 Nov. 30,1987 1986 Jan. 19,1988 On each of these tax returns, petitioner showed his address as "1602 Classen, NORMAN, OK 73069", hereinafter sometimes referred to as the tax return Classen address. The June 18, 1987, discharge order in petitioner's 1987 bankruptcy proceeding, was issued before petitioner filed any of his tax returns for the years in issue. In this discharge order, petitioner's address is shown as Post Office Drawer B, Norman, Oklahoma 73070, hereinafter sometimes referred to as the P.O. drawer address. One of the creditors listed in the discharge order is "Internal Revenue Service, Austin, Texas 73301". Revenue agent John Robert Burns (hereinafter sometimes, referred to as Burns) first interviewed petitioner on June 13, 1989, more than 1 year after petitioner filed the tax returns. Before this first interview, respondent had sent a letter to petitioner. By this time, the address respondent was using for petitioner was "1602 CLASSEN, NORMAN OK 73071-4616", hereinafter sometimes referred to as the I.R.S. Classen address. Petitioner came to a second meeting in Burns' office on October 31, 1989. On January 25 and May 9, 1990, Burns sent to petitioner letters enclosing Forms 872, to extend the period for limitations; the May 9 letter was sent by certified mail. Petitioner did not respond to these letters. In May or June 1990 petitioner's case was reassigned from Burns to another revenuePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011