Bradley G. Bjelk - Page 4

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          mailed, petitioner resided at 120 South 9th Street, DeKalb,                 
          Illinois (the 9th Street address).  Prior to the mailing of the             
          notices, respondent had mailed 30-day letters addressed to                  
          petitioner at the 9th Street address.                                       
               In response to the 30-day letters, petitioner filed an                 
          initial petition with this Court on May 1, 1995, prior to the               
          issuance of any notices of deficiency.  On May 9, respondent                
          mailed the notices of deficiency to the 11th Street address, as             
          previously indicated.  On June 2, respondent sent petitioner a              
          letter at the 9th Street address, advising (i) that his initial             
          petition would have to be dismissed for lack of jurisdiction                
          because it was filed before the notices of deficiency were                  
          issued, (ii) that the notices of deficiency had been issued on              
          May 9, and (iii) that he had until August 7 to file a petition in           
          response to the notices of deficiency.  Petitioner admits                   
          receiving this letter.  On August 7, 1995, the petition that                
          initiated this case was filed, in which petitioner states that he           
          "disagrees with the tax deficiencies for the years 1987-1988-1993           
          [sic] as set forth in the Notice of Deficiency dated May 9, 1995,           
          a copy of which is lost."  On August 18, the Court dismissed the            
          May 1, 1995, petition.  On September 27, 1995, respondent served            
          on petitioner, by mailing to him at the 9th Street address, a               
          copy of his answer in this case, to which were attached copies of           
          the notices of deficiency for each year at issue.                           






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