- 4 - over the audit, and the case was assigned to an Appeals Officer. The Appeals Officer, who eventually caused a statutory notice of deficiency to be issued, contacted petitioners by mail and by telephone and held a conference with petitioner Robert D. Lewis (Mr. Lewis) at the Grand Avenue address. Mr. Lewis purported to represent petitioners at all times during the audit of their income tax returns. Petitioners were not represented by an attorney or by any other third party at any time in connection with the audit. Accordingly, petitioners did not provide either the revenue agent or the Appeals Officer with a power of attorney authorizing a third party to represent them in the audit. At no time during the audit did petitioners notify either the revenue agent or the Appeals Officer of any change of address. On April 14, 1994, respondent sent to petitioners, by certified mail, a notice of deficiency (or deficiency notice) addressed to the Grand Avenue address.2 Shortly thereafter, the deficiency notice was returned undelivered by the post office with the envelope marked "Unclaimed". The returned envelope indicates that the U.S. Postal Service attempted to deliver the deficiency notice twice, and returned it to respondent on May 4, 1994. After the notice of deficiency was returned, respondent 2 The Court notes that petitioners executed Forms 872-A, Special Consent to Extend the Time to Assess Tax, for each of the taxable years at issue, which consent was still in effect on April 14, 1994.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011