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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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