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to petitioner for 1982 through 1986. (The record does not
include an explanation of the function or nature of an
"amdissa".) MacKenzie examined the report on the en mod search,
and was satisfied with the information shown thereon. MacKenzie
then examined the case file for petitioner and found that the
original notice of deficiency had been returned by the U.S.
Postal Service and was in the case file. MacKenzie checked, and
did not find in respondent's case file or on respondent's
computer any written notification of a change of address for
petitioner before petitioner's October 23, 1990, letter.
MacKenzie thereupon, on November 9, 1990, sent to petitioner at
the P.O. drawer address the following letter, to which was
attached a photocopy of respondent's retained copy of the notice
of deficiency:
Mr. Hall,
The Notice of Deficiency sent to you at the most
current address available to us at the date of mailing, has
been returned by the post office as undeliverable.
Subsequently, we received notification from you stating the
mailing address should be P.O. Drawer B, Norman, Oklahoma
73070. The original date of mailing is the date which
appears on the attached letter. If you wish to petition the
Tax Court concerning the Notice of Deficiency, you have 90
days from the date on the attached Notice of Deficiency.
This letter will not suspend or extend the 90 day period for
filing a petition.
If you have any questions, please contact the person
whose name and telephone number are shown above.
Sincerely yours,
Enclosure: Janine MacKenzie
Original Notice of Deficiency Quality Review Staff
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