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Susan Hair (Ms. Hair), conflicts with petitioner's contention,
and we find Ms. Hair's testimony credible. Petitioner's address
was recorded in respondent's computer system based on the
information shown on petitioner's return for 1979. Respondent's
administrative file on petitioner indicates that an address
change for petitioner was received by respondent in 1991, but
that none was received prior to that time.
On this record, we find that respondent did not know nor
should she have known that petitioner's address had changed prior
to mailing the notices of deficiency.
Respondent mailed the notices of deficiency to petitioner's
last known address on June 12, 1989. The period of limitations
for 1983 and 1984 had not expired at the time of the mailing of
the notices of deficiency. Sec. 6501(b)(3). The petition herein
was mailed and filed over 6 years after the mailing of the
notices of deficiency. Thus, the petition was not filed timely.
Sec. 6213(a).
To reflect the foregoing,
An order will be entered
granting respondent's Motion to
Dismiss for Lack of Jurisdiction
and denying petitioner's Cross
Motion to Dismiss for Lack of
Jurisdiction.
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