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to contact Mail Boxes, Etc., periodically for the purpose of
having such mail forwarded to him at his new location. Mail
Boxes, Etc., moved its facilities from 4524 Forsyth Rd., Suite
201, in Macon, Georgia, to 5962 Zebulon Rd., #201, in the same
city.
On November 15, 1995, respondent mailed a notice of
deficiency to petitioner by certified mail determining
deficiencies in and additions to petitioner's Federal income
taxes for the years and in the amounts as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1991 $59,408 $14,668 $3,387
1992 82,876 20,684 3,613
1993 24,969 6,217 1,041
The notice of deficiency was mailed to petitioner at the 2162
Ingleside Avenue address. On November 16, 1995, the notice of
deficiency was forwarded to 2411 Ingleside Avenue. On November
17, 1995, the notice of deficiency was forwarded to Mail Boxes,
Etc., 4524 Forsyth Rd., Suite 201, Macon, Georgia. On November
22, 1995, the notice of deficiency was forwarded to Mail Boxes,
Etc., 5962 Zebulon Rd., #201, Macon, Georgia. On November 24,
1995, Christie Shackleford, an employee of Mail Boxes, Etc.,
accepted delivery of the envelope bearing the notice of
deficiency.
The envelope bearing the notice of deficiency was eventually
forwarded to petitioner in Spokane, Washington. The record does
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