Walter J. Hoyt, III and Betty J. Hoyt - Page 9

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          however, the notices of deficiency were not returned to                     
          respondent because of incorrect addresses.  The notices of                  
          deficiency were correctly addressed.  They were returned because            
          petitioners did not claim either of them.  Consequently, the                
          above-referenced manual provision has no application.  Because              
          respondent did not violate his own directive, we need not                   
          consider whether any such violation would have had any                      
          consequences.                                                               
               Under the circumstances, it would have taken little effort             
          on respondent's part simply to remail the notices of deficiency             
          to the same addresses.  Nevertheless, respondent's failure to do            
          so does not invalidate the notices of deficiency.  Neither the              
          statute, the relevant cases, nor respondent's internal procedures           
          impose any obligation upon respondent to remail a notice of                 
          deficiency that has been properly mailed to a taxpayer but                  
          returned unclaimed.                                                         
               In this case, a notice of deficiency for the year 1987 was             
          issued and sent to petitioners at their last known address by               
          certified mail on May 3, 1996.  That being so, under the                    
          circumstances, the statutory period for filing a petition with              
          this Court in response to that notice of deficiency expired on              
          August 1, 1996.  Sec. 6213(a).  The petition in this case was               
          filed on June 16, 1997, which is well beyond the period                     
          prescribed for doing so.  Consequently, we have no jurisdiction             





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