- 2 - is no dispute that the petition was not filed within the 90-day period prescribed by section 6213(a). The question presented is whether the notice of deficiency is valid notwithstanding the fact that respondent mailed the notice to an address that included an incorrect ZIP code. Background On July 7, 1995, respondent mailed a notice of deficiency to petitioner by certified mail. In the notice, respondent determined a deficiency in petitioner's Federal income tax and an accuracy-related penalty under section 6662(a) for the taxable year 1992 in the amounts of $2,314 and $463, respectively. The notice of deficiency was addressed to petitioner at P.O. Box 54, Wrightwood, California 92393-0054. The correct ZIP code for Wrightwood, California is 92397. The incorrect ZIP code that respondent used in mailing the notice of deficiency is for Victorville, California. On August 4, 1995, the envelope bearing the notice of deficiency was returned to respondent undelivered and marked "unclaimed". The envelope was not marked "address unknown", "insufficient address", or "no such street or number". The envelope included markings indicating that notices of certified mail U.S. Postal Service Form 3489 (Form 3849) were delivered to P.O. Box 54 on July 11 and 19, 1995.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011