James A. and Muriel M. Andrews - Page 4

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          1992 taxable year.  Petitioners and Mr. Bezkorowajny also were               
          aware that the 3-year period of limitations with respect to the              
          1992 taxable year would shortly expire.4                                     
               On March 5, 1996, slightly less than a month before the                 
          mailing of the notice of deficiency, Mr. Bezkorowajny hand-                  
          delivered two documents to the IRS Taxpayer Service Center on                
          Fulton Street in Brooklyn, New York.  The first document was a               
          letter, over Mr. Bezkorowajny’s signature, requesting certain                
          publications and a transcript of petitioners’ account and asking             
          the following:                                                               
               Could you send this information to them [i.e.,                          
               petitioners] and all future mail as soon as possible at                 
               the current address of: James A. & Muriel M. Andrews                    
               c\o G. Braun Oyster Co. P.O. Box 971 Cutchogue, N.Y.                    
               11935 [the Braun Co. address].                                          
          As previously noted, the Braun Co. address is the mailing address            
          for petitioner’s place of employment.  The letter was addressed              
          to the “District Director” and did not contain the examining                 
          agent’s name or advise that petitioners were currently under                 
          audit, stating instead that “My client is trying to determine his            
          tax and * * * needs a transcript of his account for the year                 
          1992.”  The second document, attached to the letter, was a Form              

               4 In January 1996, respondent sought petitioners’ consent to            
          extend the period of limitations for 1992, advising in a letter              
          that it would expire soon.  Petitioners responded that same month            
          by seeking to narrow the scope of the consent.  There is no                  
          evidence in the record that petitioners ever consented to an                 
          extension, and they allege in the petition that the 3-year period            
          of limitations expired on or about Apr. 15, 1996.                            

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