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The Sicaris deny actual receipt although they were expecting
the 90-day letter. The letter carrier does not remember
delivering the letter. Postal procedures were not followed, and
the actual envelope is mismarked. The address employed by
respondent, while it generally should have resulted in delivery
of the mail, was not the taxpayers' last known address.
Under all these circumstances, we find that actual delivery
was not accomplished.
Accordingly, based upon the facts and circumstances of this
case, we will deny respondent's motion to dismiss for lack of
jurisdiction and will dismiss for lack of jurisdiction on the
ground that no valid notice of deficiency was ever issued or
delivered to petitioners.
An appropriate order will
be issued.
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Last modified: May 25, 2011