- 3 -
Before September 1998, petitioner resided at 7500 Crescent
Avenue, Apartment 125, Buena Park, California (the Crescent
Avenue address), which was her brother’s residence. The Crescent
Avenue address was the address on petitioner’s 1997 Federal
income tax return filed in 1998. By letter dated September 19,
1998, petitioner informed the IRS that she had moved to 370 North
Oak Street, Orange, California (the Oak Street address).1
Respondent made this address change in the IRS taxpayer address
database.
On October 26, 1998, respondent received a letter from
petitioner dated October 16, 1998.2 The letterhead of this
letter reflects petitioner’s address as 130 West Adele Street,
Apartment F, Anaheim, California (the Adele Street address).
There is no statement in petitioner’s letter that there was a
change of address. Respondent did not make an address change in
the database for petitioner’s address. On November 12, 1998, Ms.
Murdock received another letter3 from petitioner dated
October 29, 1998, which also reflects the Adele Street address in
1 Petitioner sent this letter to the IRS Service Center in
Fresno, California, and it was transferred to Ms. Murdock.
2 This letter was also sent to the Service Center in
Fresno, California, and refers to petitioner’s disagreement with
the changes proposed by respondent.
3 In this letter, petitioner states her disagreement with
the examination report.
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