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On April 10, 1995, respondent sent a notice to petitioner
John Stafford at the Chicago address indicating that a portion
of his 1994 tax refund would be applied to tax owing for the
taxable year 1990. Petitioners filed an imperfect petition for
redetermination with the Court on January 11, 1996. The
petition was delivered to the Court in an envelope bearing a
U.S. Postal Service postmark date of January 4, 1996. At the
time that the petition was filed, petitioners resided at the
Chicago address.
Hearings were conducted in this case on July 3, 1996, and
July 31, 1996, in Washington, D.C. Counsel for respondent
appeared at both hearings and argued in support of the pending
motion. Although petitioner was unable to attend the first
hearing for reasons beyond her control, she did appear at the
second hearing and argued in opposition to respondent's motion.
During the course of the second hearing, petitioner stated
that, to the best of her memory, she contacted the personnel
department of the Atlanta Service Center by telephone some time
during the fall of 1994 and notified that office of her new
address in Chicago in an effort to ensure that her backpay,
insurance information, and 1994 Form W-2 would be properly
forwarded to her. Respondent was unable to find any record that
petitioner reported her change of address to the personnel
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