James A. and Muriel M. Andrews - Page 11

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          the taxpayer husband’s bankruptcy filing employing the “new”                 
          address, and the Commissioner had at that time entered the “new”             
          address in a database and sent two letters to the taxpayers at               
          the “new” address.  That the “old” and “new” addresses were the              
          same location was deemed “apparent” in Sicari, taking into                   
          account all the information in the Service's files.  In the                  
          instant case, less than 30 days prior to mailing the notice,                 
          respondent received petitioners’ March 5 submissions, consisting             
          of two sets of contradictory instructions regarding the address              
          to which they wished correspondence to be sent:  (1) A power of              
          attorney form specifically altered to indicate that                          
          correspondence should be sent to the previously used old address             
          (the Box 227 address), and (2) an attached cover letter directing            
          that certain requested information and “future mail” be sent to a            
          new, different address (the Braun Co. address).  In response,                
          respondent promptly (8 days later) sent a letter to petitioners              
          at the new Braun Co. address advising that petitioners were under            
          audit and that if they wished to effect a change of address, they            
          should return an enclosed Form 8822, Change of Address.  Although            
          petitioners received this letter, they did not respond to it.                
          Less than 3 weeks later, on April 2, 1996, with the 3-year period            
          of limitations about to expire, respondent mailed the notice of              
          deficiency to the old Box 227 address.                                       

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