William R. Duren - Page 11

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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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