- 4 -
distribute the mail. In accordance with this procedure, the
apartment manager would routinely sign for certified mail
deliveries at the post office without paying attention to whether
the addressee was currently a resident of the apartment complex.
If she ultimately discovered that an addressee was no longer
residing at the apartment complex, however, she would retain the
mail and not forward it or return it to the post office.
Petitioner stated that, from time to time, he would stop in
at his former address in Studio City to see if there was any mail
for him that had not been forwarded by the post office. For
example, petitioner stated that the post office would not forward
magazines, and he would from time to time stop in and pick up
these magazines. In accordance with this procedure, after the
mailing of the 1994 notice of deficiency, petitioner stopped in
at the Studio City apartment complex and obtained from the
manager both notices of deficiency, whereupon petitioners
promptly filed the petition herein.
Under these circumstances respondent contends that the
petition was untimely with respect to 1993 and should be
dismissed for lack of jurisdiction, and that all references to
1993 in the petition should be stricken. Petitioners, on the
other hand, contend that because July 9, 1996, letter contained
the Winetka address, respondent was on notice that petitioners
had a new address. He therefore contends that the 1993 notice of
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011