Stuart M. Smith, Jr. - Page 6




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          receive a notice of deficiency for 1985, he would be precluded              
          from challenging his underlying tax liability for that year.  We            
          need not and do not decide that issue.  We believe it reasonable            
          under the facts herein for the Commissioner to have sent the                
          notice of deficiency to the address that petitioner gave to the             
          Court in his case at docket No. 13936-93.  Our Rules require that           
          an individual, such as petitioner, include on his petition his              
          “name and legal residence” and “mailing address”.  Rule 34(b)(1).           
          That Rule requires that those items be stated as of the date of             
          the filing of the petition.  In addition, our Rules require that            
          such an individual promptly notify the Court of any change in his           
          or her mailing address.  Rule 21(b)(4).  We conclude that it was            
          reasonable for respondent to have relied for purposes of issuing            
          the 1985 notice of deficiency on the address set forth in the               
          Court’s records.                                                            
               Assuming arguendo that petitioner did not receive that                 
          notice of deficiency and thus was entitled to challenge his                 
          underlying tax liability for that year, he chose not to do so.              
          The record clearly establishes that the Appeals officer attempted           
          to discuss with petitioner at the hearing his underlying tax                
          liability for 1985, and that petitioner refused to answer any               
          questions or provide any information with respect to that line of           

               3(...continued)                                                        
          respect thereto and stipulated a final decision establishing his            
          liability for 1986.                                                         





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