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Respondent states: (1) In that letter petitioner was asked to
complete and return Form 4684, Casualties and Thefts, with regard
to petitioner's 1994 return; (2) on October 16, 1995, petitioner
returned a completed Form 4684 to respondent and listed the Hickory
Hills address as his personal residence; and (3) the envelope
petitioner used to return Form 4684 to respondent bears the Hickory
Hills address.
Finally, respondent disputes petitioner's position that the
modification of petitioner's address from R.D. #1 to 118 Hickory
Hills occurred after December 31, 1996. Respondent claims that
according to the U.S. Postal Service that modification occurred
approximately in February 1993. Continuing, respondent maintains
that the R.D. #1 and Hickory Hills addresses are one and the same,
and that mail sent in October 1996 to either address would have been
delivered to petitioner. In sum, respondent claims that the second
and third deficiency notices were properly sent to petitioner's last
known address.
On January 5, 1998, respondent filed a supplement to
respondent's motion to dismiss dated July 31, 1997. In the
supplement, respondent maintains that because petitioner claims (in
his motion to dismiss) that he did not receive the second and third
notices until August 1, 1997, then a fortiori the January 2, 1997,
petition could not relate to the determinations made in those
notices. Accordingly, respondent requests the Court to dismiss for
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