- 4 - petitioner for his cooperation. The letter was signed by Derome Bratvold, Chief, Adjustments Branch. This was the first response petitioner received from respondent. Petitioner was not sure what year or what issues the September 21, 1999, letter regarded. Petitioner, however, believed that this letter was in response to his concerns regarding filing his 1999 income tax return. In a November 16, 2000, letter from the IRS, mailed to petitioner in Soledad, California, the IRS thanked petitioner for his interest in paying his delinquent taxes and for submitting a financial statement Form 433-F, Collection Information Statement. The letter referenced petitioner’s 1997 tax year, acknowledged that petitioner was in State prison, apologized for any inconvenience the IRS caused petitioner, and thanked him for his cooperation. This letter was signed by M. Brown, Chief, Accounts Management Branch 2. Petitioner never contacted respondent to specifically direct respondent to use a different address than the L.A. address. On July 26, 2001, however, respondent mailed petitioner a notice of deficiency for 1998 to his prison address. On November 28, 2001, petitioner filed a petition with the Court disputing respondent’s determinations for 1997 and 1998.2 2 The envelope containing the petition bears a postmark of Oct. 2, 2001. We have previously noted that during this time period the Court was experiencing significant anthrax-related mail delays. Gibson v. Commissioner, T.C. Memo. 2002-218.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011