Geoffrey K. Calderone - Page 3

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               Respondent, by means of a September 17, 1998, certified                
          letter, sent a statutory notice (the notice) to petitioner and              
          his former wife, Mary Elizabeth Connor (Ms. Connor), determining            
          a 1995 income tax deficiency and additions to tax.  Respondent              
          produced a copy of the notice addressed to petitioner, but no               
          further proof of delivery.  Mr. Jacob received a copy of the                
          notice.  At the time the notice was mailed, petitioner and Ms.              
          Connor did not reside at the same address.  Although respondent             
          contends that the notice was mailed to petitioner’s home,                   
          petitioner claims to have never received it.  Petitioner claims             
          to have seen it only years later in his attorney’s office.  Thus,           
          he did not petition this Court for a redetermination of the                 
          deficiency.                                                                 
               Ms. Connor received the notice of deficiency in or around              
          September 1998.  Her affidavit states that she immediately spoke            
          about the matter with petitioner and that petitioner indicated              
          Mr. Jacob “had things under control”, though petitioner and Mr.             
          Jacob claim they did not speak about the notice during this                 
          period.                                                                     
               On September 22, 1998, however, Mr. Jacob did protect                  
          himself with respect to Ms. Connor by sending her a letter                  
          advising that his office had received a certified letter from the           
          Internal Revenue Service (IRS).  Mr. Jacob’s letter informed Ms.            
          Connor that the certified letter contained “a proposed Notice of            






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