Michael P. and Dolores A. Gam - Page 1

                                  T.C. Memo. 2000-115                                   

                                UNITED STATES TAX COURT                                 

                    MICHAEL P. AND DOLORES A. GAM, Petitioners v.                       
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 13223-98.                Filed March 31, 2000.                
                    R sent a notice of deficiency for 1995 to Ps.  This                 
               notice of deficiency was mailed to the address used by Ps on             
               their 1996 tax return, the last tax return Ps filed before               
               the notice of deficiency was issued, except that R placed                
               three additional digits at the end of the otherwise-correct              
               ZIP Code.  Ps did not receive this notice of deficiency.                 
               About 7 months later, Ps received a copy of this notice of               
               deficiency from R’s Taxpayer Advocate.                                   
                    Held:  Based on the evidence, the three additional                  
               digits on the end of the ZIP Code in the address used to                 
               mail the notice of deficiency did not affect the postal                  
               processing of the notice of deficiency and, as a result, did             
               not render the address something other than Ps’ last known               
               address.  Ps’ petition was not timely filed, and R’s motion              
               to dismiss is granted.  See secs. 6212, 6213, I.R.C. 1986.               

               Michael P. and Dolores A. Gam, pro se.                                   
               Milton B. Blouke, for respondent.                                        

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