Walter J. Hoyt, III and Betty J. Hoyt - Page 8

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          so, the fact that the notice of deficiency was not received by              
          petitioners is of no consequence.  See King v. Commissioner,                
          supra; United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984).           
               Lastly, petitioners argue that respondent's failure to                 
          remail the notice of deficiency violated certain provisions of              
          the Internal Revenue Manual.  In this regard, petitioners point             
          out in their brief that respondent is required to mail duplicate            
          original notices of deficiency "where there might be some doubt             
          as to the correctness of the last known address."  Respondent               
          apparently did exactly that in this case.  Nevertheless,                    
          petitioners go on to argue that if "a notice of deficiency is               
          returned to the respondent, IRM 4462.1(5) instructs revenue                 
          agents to remail notices of deficiency to the correct addresses."           
          (Emphasis added.)  The section of the manual cited by petitioners           
          states:                                                                     

                    (5)  If a notice of deficiency is returned to the                 
               District Director because of an incorrect address, it                  
               will be remailed to the correct address by certified                   
               mail; in such cases, the date of remailing is the                      
               effective date of the notice.                                          

          Returned mail should put the sender on notice that the letter               
          might have been incorrectly addressed.  The above-referenced                
          manual provision was no doubt designed to cover those situations            
          and implies that respondent should recheck his records in order             
          to ascertain the taxpayer's correct address.  In this case,                 





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