2
of Jurisdiction and to Strike the Taxable Years 1991, 1992, 1993,
and 1994.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated by this reference. Petitioner resided in
Merrillville, Indiana, at the time his petition was filed.
On August 22, 1995, respondent mailed petitioner a "30-day
letter" informing petitioner of proposed adjustments to
petitioner's Federal income taxes for 1991, 1992, and 1993. The
letter advised petitioner that he had 30 days within which to
notify respondent's appropriate Appeals Office if he disagreed
with the proposed adjustments.
In a notice of deficiency dated September 21, 1995,
respondent determined deficiencies in petitioner's and his former
wife's income taxes for 1991 and 1992. In a separate notice of
deficiency dated September 21, 1995, respondent determined a
deficiency in petitioner's income tax for the tax year 1993. On
September 21, 1995, respondent mailed the notices of deficiency
by certified mail to petitioner at 475 East 60th Place,
Merrillville, Indiana, 46410.2 This address was petitioner's
last known address. On September 23, 1995, petitioner signed
Domestic Return Receipts (Postal Service Forms 3811)
acknowledging receipt of the notices of deficiency.
2 The record does not contain copies of the notices of
deficiency with respect to the tax years 1991, 1992, and 1993.
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