William R. Duren - Page 3

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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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