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petitioners at the Georgia address reflecting adjustments to
their 1990 income tax liability.
Petitioner worked as a seasonal employee at the Internal
Revenue Service Center in Atlanta, Georgia (the Atlanta Service
Center) during the spring of 1992, 1993, and 1994. Petitioner's
employment at the Atlanta Service Center terminated on April 21,
1994.
During August 1994, petitioner was evicted from the Georgia
address and moved to 8217 South Blackstone Avenue, Chicago,
Illinois 60619 (the Chicago address). Petitioner did not notify
Appeals Officer Strain of her new address.
On September 9, 1994, respondent mailed a joint notice of
deficiency to petitioners. In the notice, respondent determined
a deficiency in petitioners' Federal income tax for the taxable
year 1990 in the amount of $21,340, an addition to tax in the
amount of $5,335 under section 6651(a)(1), and an accuracy-
related penalty in the amount of $4,268 under section 6662(a).
The notice of deficiency was mailed to petitioners at the
Georgia address. Respondent verified the Georgia address by
conducting a routine search of her computer records at the time
that the notice of deficiency was prepared. Respondent's file
does not indicate that the notice of deficiency was returned
undelivered by the U.S. Postal Service.
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