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to section 6662(a). On January 31, 1997, the envelope bearing
the notice of deficiency was returned to respondent undelivered
and marked "UNCLAIMED".
Petitioners filed a joint petition for redetermination with
the Court on December 1, 1997. The petition was delivered to
the Court in an envelope bearing a U.S. Postal Service postmark
date of November 26, 1997. At the time the petition was filed,
petitioners resided at the Southgate address.
As indicated, respondent filed a Motion to Dismiss for Lack
of Jurisdiction asserting that the petition was not timely
filed. Petitioners filed an objection to respondent's motion
asserting that the notice of deficiency was not mailed to their
last known address which petitioners identify as the Southgate
address. Respondent filed a response to petitioners' objection
asserting: (1) Petitioners' September 27, 1996 letter to the
Fresno Service Center requesting a copy of their 1993 tax return
did not constitute clear and concise notice of petitioners'
change of address; and (2) a review of respondent's computer
records revealed that petitioners' address did not change
between 1988 and 1997.
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and presented argument in support of the pending
motion. No appearance was entered by or on behalf of
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