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suggests that the notice of deficiency upon which this case is
based was not mailed to him at his last known address.2 Hearings
on respondent’s motion were conducted in San Francisco,
California, on May 9 and 12, 2000.
The issue for decision is whether the notice of deficiency
upon which this case is based was sent to petitioners at their
last known address.
Background
In a notice of deficiency issued and sent by certified mail
on December 16, 1998 (the notice), respondent determined a
deficiency of $3,412 in petitioners’ 1996 Federal income tax.
The petition in this case was filed on June 10, 1999, which is
more than 90 days after the date that the notice was mailed. On
the date that the petition was filed, petitioners resided at
separate addresses in California. References to petitioner are
to Valarie E. Busby.
The notice is addressed to petitioners at 1622 Cherokee
Drive, Salinas, CA 93906 (the Cherokee Drive address). The
address listed for petitioners on their joint 1996 Federal income
tax return, filed as husband and wife, is 556 Leslie Drive,
Salinas, CA 93906 (the Leslie Drive address). This address is
2 Valarie E. Busby’s response, filed February 15, 2000,
focuses more upon the merits of the adjustments contained in the
notice of deficiency than on the merits of respondent’s
jurisdictional motion.
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