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P.O. Box 5072, Hillside, New Jersey 07205 (the P.O. Box 5072
address).
At the time that the notice of deficiency for 1988 was
mailed, respondent's files pertaining to petitioner's 1988
taxable year included correspondence from petitioner dated June
15, 1991. That correspondence reflected the Summit Avenue
address as petitioner's address.2
Petitioner filed a petition for redetermination with the
Court on May 27, 1997.3 The petition arrived at the Court by
certified mail in an envelope bearing a U.S. Postal Service
postmark date of May 21, 1997.
The petition, which does not bear petitioner's original
signature and which was not accompanied by the filing fee,4 seeks
to place in issue the taxable years 1988, 1989, 1990, and 1991.
The petition does not include a copy of any notice of deficiency
for 1990. See Rule 34(b)(8).
Subsequent to the filing of the petition, petitioner filed a
Motion to Restrain Assessment or Collection. Petitioner attached
to her motion copies of approximately 40 letters, virtually all
2 The record does not include a copy of petitioner's income
tax return for 1987, and the record is otherwise silent regarding
what address was listed thereon.
3 The petition lists the P.O. Box 5072 address as
petitioner's address.
4 Rules 33(a), 23(a)(3), and 34(b)(7) require that a
petition bear the original signature of a petitioner. Rule 20(b)
requires that a petition be accompanied by a $60 filing fee.
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