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section 6212(b)(1).1 Respondent argues that the notice of
deficiency in this case was mailed to petitioners’ last known
address and that the petition was untimely because it was not
filed within 90 days after the notice of deficiency was mailed.
Petitioners argue that the notice of deficiency is invalid
because it was not mailed to petitioners’ last known address and
that the 3-year period of limitations on assessment has run. A
hearing was held on the motions, and the parties submitted
memoranda of law in support of their motions.2 We find that the
notice was mailed to the last known address and therefore grant
respondent’s motion and deny petitioners’ motion.
On their petition, petitioners listed their address as c/o
G. Braun Oyster Co., P.O. Box 971, Cutchogue, New York 11935,
which is the workplace of petitioner James A. Andrews
(petitioner). Petitioners have resided since 1988 at 772 Indian
Neck Lane, Peconic, New York. Their correct mailing address
since 1987, when they obtained their current post office box, has
been P.O. Box 227, Peconic, New York 11958 (the Box 227 address).
1 Unless otherwise noted, all section references are to the
Internal Revenue Code.
2 In their motion to dismiss, petitioners initially argued
that respondent’s motion to dismiss was untimely and that the
case should be dismissed in petitioners’ favor on that basis. At
the hearing, petitioners withdrew this argument. The parties
agreed at the hearing, and argue on brief, that the issue in the
case is whether the notice of deficiency was sent to petitioners’
last known address.
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Last modified: May 25, 2011