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Petitioner filed an objection to respondent's motion. In
her objection, petitioner alleges that the notices of deficiency
for 1988, 1989, and 1991 were not sent to her at her last known
address. In this regard, petitioner attached to her objection
copies of purported letters dated April 10, 1988, and March 3,
1989, that direct respondent to use the P.O. Box 5072 address,
rather than the Summit Avenue address. Neither letter lists
petitioner's tax identification number nor does either reference
a particular taxable year. Further, neither letter purports to
have been sent by certified mail.8
Respondent has no record of having received either the
purported letter dated April 10, 1988, or the purported letter
dated March 3, 1989.
Pursuant to notice, petitioner's motion to restrain and
respondent's motion to dismiss were called for hearing at the
Court's Trial Session in New York, New York, on March 20, 1998.
8 The purported letter dated Apr. 10, 1988, reads as
follows:
For security reasons, please forward my refund check to
the below listed address. Please also forward any and
all other correspondence to my below listed address.
All correspondence from your offices, if any, need also
be delivered by regular mail. My work related travel
does not afford me the opportunity to collect
deliveries other than that forwarded by regular mail.
Thank you.
The purported letter dated Mar. 3, 1989, is essentially the same,
except that the phrase "Second Notice" appears twice above the
date on that letter.
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