- 13 -
specifically that the address on their most recent return no
longer should be used or that they wanted a different address to
be used for tax purposes, they contend that respondent knew of
their Box 1370 address by virtue of Sicari's bankruptcy petition,
applications for extensions of time for filing their 1990 and
1991 returns, and a Form W-2 (Wage and Tax Statement) filed by
their employer for taxable year 1991.
However, this Court has held that a different address on a
bankruptcy cover sheet, a Form 4868 (Application for Automatic
Extension of Time to File U.S. Individual Income Tax Return), a
Form 2688 (Application for Additional Extension of Time to File
U.S. Individual Income Tax Return), or on a Form W-2 is not clear
and concise notification of a change of address.5 See Monge v.
Commissioner, 93 T.C. 22 (1989) (different address on Forms 4868
and 2688); Ray v. Commissioner, T.C. Memo. 1995-438 (same); Roy
5 Other documents in the record reflect the unreliability of
such documents as notice of a change of petitioners' address.
For example, in their petition to this Court, filed June 30,
1995, petitioners asserted that their "mailing and legal address
[was] Route 208 Box 1370, Gardiner, New York 12525." In another
petition to this Court, filed in August 1993 and regarding a
deficiency for 1989, petitioners asserted that their "mailing
address and legal residence [was] Route 208, Gardiner, New York
12525-9808." The parties also submitted into the record three
Forms 2848, Power of Attorney and Declaration of Representative.
Two were executed in 1995 and the other in 1993. Each lists
petitioners' address as the Route 208 address. Also, a 1993 Form
1098, Mortgage Interest Statement, lists petitioners' address as
the Box 1370 address. All of these documents were prepared or
filed after the 871 address had become officially preferred,
subject to the local post office's announced policy and practice
of delivering mail to the Route 208 address and corresponding
prior addresses in the area.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011