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after the notice of deficiency was issued, and to strike all
references thereto from the amended petition. Petitioner requests
the Court to dismiss respondent's claim for 1992 income tax
deficiencies and for section 4975 excise tax deficiencies for years
before 1993 on the grounds that petitioner did not receive notices
of deficiency with respect to the determined deficiencies for these
taxes until after the limitations period.1 In this respect,
petitioner avers that the two notices of deficiency (one relating
to excise tax deficiencies pursuant to section 4975 for 1992-95 and
the other relating to income tax deficiencies for 1992 and 1993)
were not mailed to him at his correct address. To resolve these
competing procedural disputes, we must determine whether respondent
mailed the notices of deficiency to petitioner at petitioner's last
known address.
All section references are to the Internal Revenue Code as in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Background
Respondent issued three notices of deficiency, each dated
October 11, 1996. The first notice determined Federal excise tax
deficiencies pursuant to section 4971 and additions to tax pursuant
1 In response to petitioner's motion, respondent filed a
supplement to respondent's original motion requesting the Court
to extend the scope of respondent's motion to dismiss to include
the sec. 4975 excise taxes for years 1992-95.
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