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delivery, nor does it have any record of article returned for a
certified letter mailed by respondent on October 22, 1997, to
petitioners’ correct address.
On or before June 29, 1997, petitioners received from
respondent a Form CP-2000, dated June 25, 1997, proposing a 1995
deficiency in the amount of $4,625, and asking petitioners to
respond within 30 days. This letter was addressed to petitioners
at the 12-digit ZIP Code address.
On May 17, 1998, petitioners received a letter dated May 13,
1998, from respondent’s Taxpayer Advocate addressed to the 12-
digit ZIP Code address. This letter included a copy of the
original notice of deficiency, part of which petitioners attached
to the petition filed in the instant case. This was the first
time petitioners received a copy of the notice of deficiency.
The petition in the instant case was filed on July 24, 1998,
which is 275 days after October 22, 1997, when the notice of
deficiency was mailed. The envelope in which the petition was
sent to this Court is postmarked July 22, 1998, which is 273 days
after the notice of deficiency was mailed.
The correct ZIP Code for the address 25521 La Mirada, Laguna
Hills, California, is not the 12-digit ZIP Code. There is no
such ZIP Code as the 12-digit ZIP Code within the USPS system.
The correct ZIP Code for 25521 La Mirada, Laguna Hills,
California, is 92653-5316--the 9-digit ZIP Code address.
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Last modified: May 25, 2011