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With regard to the notice of deficiency for 1997, this is
not an instance of repeated contact by a taxpayer from a single
address over a long period of time prior to the issuance of the
notice of deficiency.6 In this case, it is not clear whether
petitioner contacted the IRS prior to the mailing of the notice
of deficiency for 1997.7 Furthermore, petitioner’s first letter
to the IRS concerned questions regarding filing his income tax
return for 1999.
We hold that respondent mailed the notice of deficiency for
1997 to petitioner’s last known address and petitioner failed to
timely file a petition for 1997. Accordingly, we shall grant the
motion to dismiss with regard to 1997.
To reflect the foregoing,
An appropriate order
will be issued.
6 In fact, after petitioner had established regular contact
with respondent for a period of almost 2 years, respondent mailed
the notice of deficiency for 1998 to petitioner at his prison
address.
7 The Sept. 21, 1999, letter to petitioner in Susanville,
Calif., is the earliest letter petitioner received from
respondent.
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Last modified: May 25, 2011