- 14 -
former address is no longer to be used. Tadros v. Commissioner, 763
F.2d 89, 92 (2d Cir. 1985).
Respondent has established through the submission of U.S.
Postal Service Form 3877 that the second and third deficiency
notices were mailed to petitioner on October 11, 1996. See Magazine
v. Commissioner, 89 T.C. 321, 324, 327 (1987). Moreover, we
conclude that the second and third deficiency notices were mailed
to the address shown on petitioner's most recently filed return;
hence, both deficiency notices were properly mailed to petitioner's
last known address. See, e.g., Follum v. Commissioner, supra. (As
an aside, we agree that respondent was not given clear and concise
notification of a change of address.)
To summarize, those parts of respondent's motion as
supplemented that seek to dismiss the 1992 and 1993 income tax
deficiencies and accuracy-related penalties will be granted, and
that part of respondent's motion as supplemented that seeks to
dismiss the section 4975 excise tax deficiencies will be denied.
Conversely, petitioner's motion to dismiss as to income tax
deficiencies for 1992 and as to section 4975 excise taxes before
1993 will be denied.
To reflect the foregoing,
An appropriate order
will be issued.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011