Nicholas O. Bachynsky - Page 5

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          Postal Service Form 3877 shows an address of "P.O. Box 400" for             
          the Federal Correctional Institute, Three Rivers, rather than the           
          correct address of "P.O. Box 4000".                                         
               Based upon the record, including the notice of deficiency              
          attached to petitioner's petition which bears an address of "P.O.           
          Box 4000", we are satisfied "P.O. Box 400" is a typographical               
          error on the Postal Service Form 3877, and that the notice of               
          deficiency was in fact sent to the Federal Correctional                     
          Institution, Three Rivers, at P.O. Box 4000.  Petitioner's other            
          arguments in his opposition to respondent's motion are at odds              
          with the facts he alleged in the petition he filed with the                 
          Court.  In his petition, petitioner states that his "legal                  
          address" is "FCI Three Rivers, P. O. Box 4000, Three Rivers,                
          Texas 78701."  He further states in his petition that he is                 
          "incarcerated in the Federal Correctional Institution at Three              
          Rivers, Texas".                                                             
               Considering all the facts and circumstances, we need not               
          resolve whether respondent mailed the notice of deficiency to               
          petitioner's last known address.  As explained below, we conclude           
          that, even assuming arguendo that the Federal Prison Camp,                  
          Tilden, address constituted petitioner's last known address, the            
          notice of deficiency was delivered to petitioner at that address            
          without prejudicial delay.  Although a deficiency notice properly           
          mailed to a taxpayer's last known address provides the                      

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