Vincent J. and Susan L. Maranto - Page 2




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          the notice of deficiency was invalid because respondent failed to           
          mail it to petitioners’ last known address.  Petitioners resided            
          at 6100 Edinger Avenue, #634, Huntington Beach, California 92647            
          (the Edinger Avenue address), at the time they filed their                  
          petition.                                                                   
               Respondent determined a deficiency in petitioners’ 1992                
          Federal income tax in the amount of $12,959 and an accuracy-                
          related penalty under section 6662(a) in the amount of $2,592.              
          On July 16, 1996, respondent mailed duplicate copies of the                 
          notice of deficiency by certified mail to 11815 Blake Road,                 
          Wilton, California 95693-8542 (the Blake Road address), and to              
          17931 Fern Point Circle, Huntington Beach, California 92647 (the            
          Fern Point Circle address).  The petition was filed herein on               
          October 7, 1998, more than 2 years after the mailing of the                 
          notice of deficiency.  Respondent alleges that the notice mailed            
          to the Fern Point Circle address was returned undeliverable, but            
          that the one mailed to the Blake Road address was not.                      
               During the examination of petitioners’ 1992 Federal income             
          tax return, petitioners signed and submitted to the Internal                
          Revenue Service a Form 2848, Power of Attorney and Declaration of           
          Representative, naming James F. Christensen (Mr. Christensen),              
          3151 Airway Avenue, Suite B1, Costa Mesa, California 92626 (the             
          Airway Avenue address), as their representative.  The Form 2848             
          was dated by petitioners on November 22, 1995, and by Mr.                   





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