- 5 - 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 filingPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011