- 6 - the notice of deficiency. Finally, respondent contends that, even though petitioners did not receive the notice of deficiency as mailed, “petitioners had actual oral notice that a deficiency in income tax had been proposed against them for the 1995 income tax year.” Petitioners contend they never received the notice of deficiency until, after many efforts over many months, they received a copy of the notice of deficiency attached to a letter from respondent’s Taxpayer Advocate office. In their written objection to respondent’s motion, petitioners ask that we hold that their petition was timely filed and that this Court has jurisdiction of their case. In their opening statement at the evidentiary hearing on respondent’s motion, petitioners contend that, because of their efforts to get a copy of the notice of deficiency and respondent’s lack of cooperation, the notice of deficiency should be treated as having been mailed on May 13, 1998, the date on the letter from respondent’s Taxpayer Advocate which included a copy of the notice of deficiency; under these circumstances, petitioners point out, their petition was timely filed. In addition, petitioners contend that respondent’s addition of three digits to the ZIP Code of petitioners’ correct address may have interfered with their receipt of the notice of deficiency. On brief, petitioners rest primarily on the contention thatPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011