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obligations. In the course of this discussion, petitioner
advised the settlement officer that he would be going to jail.
On the day after their telephone conversation (November 6,
2002), the settlement officer mailed a letter to petitioner at
the Wanda Avenue address which enclosed return forms for 1991 and
1997 through 2001, and set a December 11, 2002, deadline for
petitioner to submit completed returns for these years.
On November 14, 2002, petitioner was incarcerated in the
Wisconsin State prison system.
Petitioner did not submit the completed returns or any other
materials by the December 11 deadline.
On January 30, 2003, respondent mailed a notice of
determination, dated January 30, 2003, regarding the proposed
levy for 1991 to the Wanda Avenue address using certified mail,
return receipt requested. Respondent received a return receipt
card indicating that the notice of determination was accepted at
the Wanda Avenue address on January 31, 2003. The Wanda Avenue
address was also the address given in the most recent Federal
income tax return that petitioner filed prior to the mailing of
the notice of determination; namely, petitioner's return for 1996
received by respondent on August 21, 1997.
On March 11, 2003, the settlement officer received a letter
from petitioner, dated February 28, 2003, and postmarked March
10, 2003, advising that he had been incarcerated since November
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