- 10 - new address to be “available”; (2) the amount of time between the filing of the return and the date of the notice of deficiency--63 days--did not exceed a reasonable time for processing the information; and (3) the change of address was not reasonably available to the agent sending the notice of deficiency. Id. at 1068. In the case at bar, respondent processed the 1998 Form 1040, even though it was unsigned, in 47 days. The amount of time between the receipt of the 1998 Form 1040 and the date of the notice of deficiency--only 42 days--did not exceed a reasonable time for processing the information. Accordingly, the change of address was not reasonably available to the agent sending the notice of deficiency for 1997.5 Id. Third, petitioner’s correspondence with respondent was insufficient to alert respondent of a change of address. King v. Commissioner, supra at 681. Petitioner testified at the hearing: “Oh, no, I never wrote them specifically stating that here is my change of address. I just wrote them from different addresses with different issues.” Petitioner never provided a clear and concise notification of a change of address to respondent. 5 We note that if this change of address had been available, it was unlikely that petitioner would have received the notice of deficiency for 1997. The address on the front of the 1998 Form 1040 was a combination of the L.A. address and the Hawthorne address. Additionally, two letters respondent sent to this address were returned to respondent by the U.S. Postal Service as undeliverable because there was no such address.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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