- 6 -
On August 27, 1992, Revenue Officer Myers informed peti-
tioners, by letters addressed to petitioners at the Bayou Glen
address and the Merritt Island address, that he was beginning
audits of petitioners' Federal individual income tax returns for
the 1989 and 1990 tax years. The letter to the Bayou Glen
address was sent by certified mail, and the return receipt for
that letter was signed by petitioner on August 31, 1992. The
certified letter sent to the Merritt Island address was returned
unclaimed. Although petitioners received the August 27, 1992,
letter, they never contacted Revenue Agent Myers regarding this
letter, and Revenue Agent Myers sent no further correspondence to
petitioners. By February 1993, Revenue Agent Myers finished the
examination of petitioners' 1987, 1988, and 1989 tax years.
On October 5, 1992, Mrs. Phillips mailed a Form 3575, change
of address form, to the U.S. Postal Service, indicating that
petitioners were moving from the Bayou Glen address to 5376
Brownway in Houston, Texas (the Brownway address). Petitioners
never notified the Internal Revenue Service of their move to the
Brownway address.
On November 4, 1992, Revenue Officer Mills made a field call
to the Bayou Glen address and was told by the property manager
that petitioners had moved. Revenue Officer Mills then filed a
request for new address with the U.S. Postal Service. The Postal
Service informed Revenue Officer Mills of petitioners' new Brown-
way address.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011