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proposed collection action was respondent’s rejection of his
proffered mileage records.
In June 2001, petitioner moved from the Parker Lane #11
address to Leander, Texas. Petitioner did not notify respondent
or the Appeals Office of this address change but requested the
United States Postal Service to forward his mail.
By letter dated October 11, 2001, and addressed to
petitioner at the Parker Lane #11 address, respondent’s Austin
Service Center acknowledged receiving petitioner’s Form 12153 and
stated that someone in the Appeals Office would contact
petitioner about his request for a hearing. Petitioner
acknowledges receiving this letter.
By letter dated October 18, 2001, and addressed to the
Parker Lane #11 address (the October 18 letter), Appeals Officer
Sue Cody (Cody) informed petitioner that his Appeals Office
hearing was scheduled for November 6, 2001. The United States
Postal Service returned this letter marked “RETURN TO SENDER/NO
FORWARD ORDER ON FILE/UNABLE TO FORWARD”.
Cody then sent petitioner another letter, dated October 31,
2001 (the October 31 letter), to 2314 Parker Lane #1, Austin (the
Parker Lane #1 address).5 In this letter, Cody informed
5 According to Cody’s “Case Activity Records” as contained
in respondent’s administrative file, the Parker Lane #1 address
was suggested by information contained in respondent’s
Information Data Retrieval System transcripts for petitioner.
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Last modified: May 25, 2011