Fletcher H. Hyler - Page 7




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          To File U.S. Individual Income Tax Return for 1988.  The Form               
          4868 listed petitioner’s address as the Portola Valley address.             
          The Form 4868 did not contain petitioner’s Woodside address, nor            
          did it state that the application was intended as a notification            
          of a change of address.  The IRS did not receive a 1998 Federal             
          income tax return from petitioner until May 14, 2001.  This was             
          the first time that petitioner had submitted a Federal income tax           
          return that reflected petitioner’s Portola Valley address.                  
          Petitioner’s taxable year 1998 is not otherwise before the Court.           
          Petitioner’s Suit for Damages                                               
               Petitioner had some complaints about IRS collection                    
          activities.  Petitioner and Stone contacted the Office of the               
          Taxpayer Advocate concerning petitioner’s complaints.  They                 
          visited that office in Washington, D.C., in February 1999 and               
          provided the Portola Valley address to Sharese Stevens of that              
          office.  He filed an administrative claim for damages with the              
          District Director in Oakland, California, on July 15, 1999.  The            
          claim listed petitioner’s address as the Portola Valley address.            
          The claim did not contain petitioner’s Woodside address, nor did            
          it state that the claim was intended as a notification of a                 
          change of address.                                                          
               At the request of the National Taxpayer Advocate,                      
          consideration of petitioner’s administrative claim was                      
          transferred from Oakland, California, to Seattle, Washington.               






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