James A. and Muriel M. Andrews - Page 15

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          curious that he did not notify the agent directly, as provided               
          for in Rev. Proc. 90-18, supra.  Instead, his letter was                     
          addressed to the district director and did not mention either the            
          examining agent’s name or the fact that petitioners were                     
          currently under audit.                                                       
               More problematic is the simultaneous submission to the                  
          service center of mutually contradictory instructions regarding              
          the address to which correspondence should be sent, when the                 
          pendency of a notice of deficiency was known to petitioners and              
          Mr. Bezkorowajny.  The fact that the correspondence provisions of            
          the power of attorney form were specifically altered to request              
          that correspondence be sent to petitioners at the Box 227                    
          address, while an accompanying letter of the same date was                   
          drafted to direct that correspondence be sent to the Braun Co.               
          address, leads us to conclude that the address instructions were             
          in patent conflict.  In a similar vein, petitioners have offered             
          no explanation of their failure to respond to respondent’s March             
          13 letter seeking clarification of their intentions regarding an             
          address change.  We also note that approximately 1 month after               
          respondent sought this clarification, petitioners filed their                
          1995 return and left the address section thereon blank.  We                  
          believe it was at least foreseeable by petitioners and Mr.                   
          Bezkorowajny that their March 5 submissions would result in                  
          confusion regarding the address to which they wished the notice              

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