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dismiss for lack of jurisdiction, filed pursuant to Rule 53. The
sole issue for decision is whether the notice of deficiency for
1996 was mailed to petitioner's "last known address" within the
meaning of section 6212(b).
At the time the petition was filed with the Court,
petitioner resided in Chula Vista, California. Petitioner filed
an objection to respondent's motion to dismiss, and respondent
filed a response to petitioner's objection. A hearing was held
in San Diego, California, on respondent's motion.
On petitioner's 1997 Federal income tax return, which was
signed by him on February 13, 1998, petitioner listed his address
as 808 Union Street (Apt. No.) #46925-198, San Diego, California,
92101 (Union Street address). This is the address of the
Metropolitan Correctional Center, a Federal prison in which
petitioner was incarcerated for 6 months. The number 46925-198
was his identification number in the prison and was listed under
“Apt. No.” on the 1997 return. Nowhere on the return was it
stated that petitioner was incarcerated or that the address was
that of a prison. Attached to the 1997 return were two Forms W-
2, Wage and Tax Statement, with different addresses listed for
petitioner.
Around May 14, 1998, petitioner was moved to a halfway house
located somewhere between Market Street and 14th Street in San
Diego. He spent 2 months at the halfway house and was then
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