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Background
On June 28, 1995, petitioner and his wife filed a bankruptcy
petition with the U.S. Bankruptcy Court for the District of New
Jersey. The bankruptcy court issued a discharge order to
petitioner in the aforementioned bankruptcy case on October 13,
1995.
On October 28, 1998, respondent issued a notice of
deficiency to petitioner determining a deficiency in his Federal
income tax for 1996 of $21,799 and an addition to tax pursuant to
section 6651(a)(1) in the amount of $4,904.77. Respondent mailed
the notice to petitioner at 6405 W. Larmon St., Tampa, Florida
33634 (the Tampa address). Although petitioner asserts that he
did not receive the notice of deficiency, petitioner does not
contend that the Tampa address was not his last known address.
On March 29, 1999, after the expiration of the 90-day period
for filing a petition with the Court, respondent entered an
assessment against petitioner for the tax and addition to tax set
forth in the notice of deficiency for 1996. On May 12, 1999,
petitioner's counsel wrote a letter to the Internal Revenue
Service’s Atlanta Service Center which stated in pertinent part:
This office represents Mr. Jose Guaba regarding
income (Form 1040) taxes for tax year 1996. A copy of
Form 2848 (Power of Attorney) is enclosed for your
records.
It appears that the suggested additional
assessment is based on the transactions surrounding the
foreclosure of Mr. Guaba's home. It also appears that
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Last modified: May 25, 2011