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address. Petitioners, however, never actually received the
notice. On August 1, 1994, the notice of deficiency was returned
to the Birmingham Appeals Office. The envelope containing the
notice had been stamped with a notation indicating that it was
returned to sender because it was “unclaimed”.
The 90-day period for filing a Tax Court petition with
respect to petitioners’ notice of deficiency expired on
September 21, 1994, without petitioners’ having filed a Tax Court
petition. On November 2, 1994, the deficiencies and accuracy-
related penalties determined by respondent, as well as interest
accrued thereon, were assessed. Also on November 2, 1994,
respondent mailed petitioners a separate Notice of Tax Due on
Federal Tax Return for each of the taxable years 1989 and 1990.
On November 10, 1994, respondent’s Memphis Service Center
received from petitioners copies of these notices, each bearing
petitioner husband’s handwritten notation, “I don’t agree with
this finding and am appealing it to tax court.”
Respondent’s Memphis Service Center mailed petitioners
subsequent notices, culminating in the issuance of notices of
intent to levy dated May 8, 1995. By letter dated May 10, 1995,
petitioners responded that they were still seeking to appeal
their case, but had learned that it would be necessary to file a
court petition.
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Last modified: May 25, 2011