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Opposition to Internal Revenue Service’s Motion to Dismiss, filed
February 18, 2000, petitioner objects to respondent’s motion upon
the ground that the notice of deficiency upon which this case is
based was not mailed to petitioner’s last known address as
required by section 6212. An evidentiary hearing was conducted
on respondent’s motion in San Francisco, California, on May 9,
2000.
The issue for decision is whether the notice of deficiency
upon which this case is based was sent to petitioner at his last
known address.
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in San
Rafael, California.
In a notice of deficiency issued and sent by certified mail
on January 7, 1994 (the notice), respondent determined a
deficiency in and various additions to petitioner’s 1987 Federal
income tax. The petition in this case was filed on September 1,
1999, which is well beyond the period for doing so prescribed in
section 6213(a).
The notice is addressed to petitioner at 13971 School
Street, San Leandro, CA 94578 (the San Leandro address), which is
the address petitioner listed on his 1987 Federal income tax
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