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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.
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