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90011.1 The Schedule C, Profit or Loss From Business, and Form
1040V, Payment Voucher, attached to the 1998 Form 1040, however,
listed the L.A. address. The “P.O. Box 1830” on the front page
of the 1998 Form 1040 was handwritten; the remainder of the
return was filled in with a typewritten/computer generated font.
The handwritten “P.O. Box 1830” was not in petitioner’s
handwriting. Petitioner did not prepare or sign the 1998 Form
1040. Petitioner was not sure who prepared the 1998 Form 1040
for him, but believed it was either H&R Block or his mother.
On August 4, 1999, respondent mailed petitioner a statutory
notice of deficiency for 1997. Respondent mailed the notice of
deficiency for 1997 to the L.A. address.
On August 9, 1999, even though it was unsigned, respondent
processed the 1998 Form 1040, and entered it into respondent’s
computer system.
Sometime in late 1999, while imprisoned at the Susanville,
California, facility, petitioner contacted respondent by letter
because he was concerned about filing his 1999 income tax
returns.
On September 27, 1999, the Internal Revenue Service (IRS)
mailed a letter, dated September 21, 1999, to petitioner in
Susanville, California. In this letter, the IRS thanked
1 This address combined part of the L.A. address and part
of the Hawthorne address.
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Last modified: May 25, 2011