Robert D. and Anne T. Lewis - Page 5

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          did not send a copy of the deficiency notice to petitioners by              
          ordinary mail, did not attempt to telephone petitioners regarding           
          the deficiency notice, and did not attempt to contact any of the            
          attorneys who had previously been contacted by respondent's                 
          agent.                                                                      
               The parties agree that petitioners did not receive the                 
          deficiency notice because they were in Oregon and not at the                
          Grand Avenue address in California at the time the deficiency               
          notice was mailed.  Beginning in 1992, about 2 years prior to               
          issuance of the deficiency notice, petitioners began dividing               
          their time between the Grand Avenue address and their residence             
          in Oregon due to the health of petitioner Anne T. Lewis.                    
          Petitioners, however, never informed respondent that they would             
          not be at the Grand Avenue address at or near the time the                  
          deficiency notice was sent.  Nor did petitioners take any                   
          measures to have anyone monitor their mail at the Grand Avenue              
          address during their absences.                                              
               On or about April 26, 1995, petitioners obtained a copy of             
          the deficiency notice pursuant to a Freedom of Information Act              
          request.  Thereafter, on June 26, 1995, petitioners filed their             
          petition with this Court, which date was 438 days after the                 
          deficiency notice was mailed.  If the deficiency notice was                 
          mailed to petitioners' last known address, the period for filing            







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