- 3 -
On June 7, 1996, respondent mailed notices of deficiency in
the instant cases to petitioners at 635 Wood Terrace Way in
Doraville, Georgia (the Wood Terrace address). Petitioners
actually received the notices of deficiency on or about June 28,
1996.
Petitioners mailed, via U.S. mail, petitions in the instant
cases on September 6, 1996, which date is 91 days after the
mailing of the notices of deficiency. The petitions in the
instant cases were filed with this Court on September 10, 1996,
which date is 95 days after the mailing of the notices of
deficiency.
Respondent contends that the instant motions should be
granted because, pursuant to sections 6213(a) and 7502, the
petitions in the instant cases were filed more than 90 days after
the notices of deficiency were mailed. Petitioners contend that,
for purposes of section 6212(b)(1), petitioners' last known
address is the Brook Court address, which petitioners provided on
their 1995 joint Federal income tax return. Additionally,
petitioners argue that respondent, in mailing the notices of
deficiency to the Wood Terrace address, failed to exercise
reasonable diligence in determining petitioners' last known
address, citing Gaw v. Commissioner, 45 F.3d 461 (D.C. Cir.
1995), revg. and remanding T.C. Memo. 1993-379, and Crawford v.
Commissioner, T.C. Memo. 1996-460. Accordingly, petitioners
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011