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AND POWER OF ATTORNEY”, executed by petitioner under oath before
a notary public on May 7, 1995. This latter document listed
petitioner’s address as the Richardson Heights address.
On October 25, 1995, respondent mailed to petitioner a
notice of deficiency determining deficiencies in petitioner’s
Federal income taxes for 1990, 1991, and 1992, in the amounts of
$16,605, $21,569, and $20,786, respectively, and additions to tax
under sections 6651(a)(1) and 6654(a) for each of those years.
Respondent provided the Court with U.S. Postal Service Form 3877
(certified mail list) showing that respondent mailed the
foregoing notice to petitioner at the following three addresses:
(1) the N. Central address; (2) the Richardson Heights address;
and (3) 397 DalRich Village #291, Richardson, Texas 75080 (the
DalRich Village address).5 A copy of the notice was also mailed
to Mr. Kotmair.
Respondent has no record that the notice of deficiency for
1990 through 1992 was returned to respondent by the U.S. Postal
Service undelivered. Petitioner failed to file a petition with
the Court challenging the notice of deficiency for 1990 through
1992.
5 Respondent erroneously stated in the supplement, filed
Sept. 18, 2001, to his pending motion that the notice of
deficiency for 1990 through 1992 was mailed to petitioner on Oct.
15, 1995. We rely on the postmark on U.S. Postal Service Form
3877 as proof that the notice was mailed on Oct. 25, 1995. See
Magazine v. Commissioner, 89 T.C. 321 (1987). We note further
that the notice itself is dated Oct. 25, 1995.
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