Marion Warren - Page 3

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               This matter is before the Court on respondent’s Motion to              
          Dismiss for Lack of Jurisdiction on the ground that the petition            
          was not filed within the time prescribed by section 6330(d) or              
          section 7502.  As explained below, we shall grant respondent’s              
          motion to dismiss.                                                          
               On Friday, October 18, 2002, the Internal Revenue Service              
          Appeals Office in Atlanta, Georgia, issued to petitioner a Notice           
          Of Determination Concerning Collection Action(s) Under Section              
          6320 and/or 6330 regarding petitioner’s Federal tax liabilities             
          for 1988 and 1991.  The notice of determination, which was dated            
          Monday, October 21, 2002, was sent to petitioner by certified               
          mail addressed to him at P.O. Box 692, Savannah, Georgia 31402              
          (the P.O. box address).  Petitioner actually received the notice            
          of determination no later than Monday, October 28, 2002.                    
               At the time that respondent mailed the notice of                       
          determination, petitioner resided at 1437 Belaire Drive,                    
          Savannah, Georgia 31415 (the street address).  Generally,                   
          petitioner used his P.O. box address, rather than his street                
          address, for business purposes, including his dealings with the             
          Internal Revenue Service.  For example, on Form 12153, Request              
          for a Collection Due Process Hearing, petitioner listed his                 
          address as the P.O. box address.                                            

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