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section 4975 excise taxes for years before 1993. In arguing that
respondent used an erroneous mailing address, petitioner claims
that: (1) His rural box number, R.D. #1, Box 108-2 (R.D. #1), was
replaced with a house number and street address (the Hickory Hills
address) in order to accommodate implementation of an E-911
Emergency Notification System; (2) this mailing address modification
did not officially occur until after December 31, 1996; and (3) the
first time petitioner used the Hickory Hills address was on his 1996
return, which the IRS did not receive until August 15, 1997.
On January 5, 1998, respondent filed an objection to
petitioner's motion to dismiss. In this objection, respondent
maintains that petitioner used the Hickory Hills address as his
address in dealings with respondent's representatives before the
issuance of the notices at issue herein. In this regard, respondent
states that on August 15, 1995, petitioner and his spouse filed a
joint 1994 Federal income tax return, listing 118 Hickory Hills as
their current address. (The 1994 return was the last return
petitioner filed before October 11, 1996, the date on which the
notices were mailed.) Moreover, respondent asserts that the
envelope petitioner used to mail his 1994 return lists 118 Hickory
Hills as petitioner's return address.
Respondent further states that on September 21, 1995, the chief
of the IRS' Philadelphia Error Resolution Section wrote to
petitioner and his spouse using the Hickory Hills address.
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