Fletcher H. Hyler - Page 20

                                        - 20 -                                        
          this examination, Stone informed Rausch that petitioner’s address           
          had changed to Henry, Virginia.  The IRS entered this change into           
          its records but soon thereafter received petitioner’s 1997                  
          Federal income tax return.  This return bore the Woodside                   
          address.  Its receipt caused the IRS to change its records,                 
          during the week of October 25, 1998, to reflect that petitioner’s           
          address was once again the Woodside address.  That address                  
          remained unchanged on IRS records until late in 2001, when                  
          petitioner’s 1998 Federal income tax return was filed.  In July             
          and in August 1999, when the 1995 and 1997 notices of deficiency            
          were mailed, IRS records indicated that petitioner’s address was            
          the Woodside address, the one appearing on his last-filed Federal           
          income tax return.  There is no indication that either notice was           
          returned to the IRS undelivered, so there was no reason for the             
          IRS to conduct a further search for petitioner’s address.                   
          (Petitioner speculated at trial that mail may have been stolen              
          from his mailbox at the Portola Valley residence.  If that were             
          the case, however, it would not be attributable to any error on             
          the part of the IRS.)                                                       
               In any event, petitioner did not move to Virginia.  The                
          Virginia address was the address of Stone.  Subsequent                      
          correspondence between Dorr and Stone indicated that petitioner             
          continued to live in California while Stone lived in Virginia.              
          Moreover, a copy of the 1995 notice was sent to the Henry,                  

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