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that respondent may.
FINDINGS OF FACT
Virtually all of the facts have been deemed established
pursuant to the Court’s Order under Rule 91(f)1 dated September
5, 2002.
Petitioner resided in Beaufort, South Carolina, on the date
he filed the petition in this case.
Petitioner worked for the U.S. Government (Government) from
1973 until January or February 1987, when the Government dis-
charged him. At the time of his discharge, petitioner was
working for the Parris Island Marine Corps Recruit Depot. After
his discharge in early 1987, petitioner made various claims
against the Government, which were not resolved to his satisfac-
tion. In an effort to have such claims resolved by a Federal
court, petitioner decided not to, and did not, file a Federal
income tax return (return) for taxable year 1989 or any taxable
year thereafter.
On August 12, October 7, November 18, and December 30, 1991,
respondent sent petitioner delinquency notices with respect to
his taxable year 1989.
On April 28, 1992, respondent sent by certified mail to
petitioner’s last known address, i.e., Star Route 6, Box 295�A,
1All Rule references are to the Tax Court Rules of Practice
and Procedure. All section references are to the Internal
Revenue Code in effect at all relevant times.
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