- 2 -
Background
Petitioner timely electronically filed his 1997 Federal
income tax return. On his 1997 tax return, petitioner listed his
address as 992 1/2 East 46th St., Los Angeles, CA 90011 (L.A.
address).
On or about March 13, 1999, petitioner was incarcerated in
California State prison. Petitioner was imprisoned in facilities
at the following locations: (1) Delano, California, from March
until May 1999, (2) Susanville, California, from May 1999 until
June 2000, (3) Soledad, California, from June 2000 until
September 2001, and (4) Norco, California, from September 2001
until February 2002.
Prior to his incarceration, petitioner obtained a post
office box for all his mail to be sent while he was incarcerated.
The post office box address was P.O. Box 1830, Hawthorne, CA
90251-1830 (Hawthorne address). Petitioner gave keys to the post
office box to his mother and sister so they could pick up his
mail for him. At the time he was incarcerated, however,
petitioner did not advise respondent of a change of address.
On June 23, 1999, respondent received a Form 1040, U.S.
Individual Income Tax Return, for 1998 bearing petitioner’s name
(1998 Form 1040). The front page of the 1998 Form 1040 listed
petitioner’s address as P.O. Box 1830, Los Angeles, California
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011