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conducted on November 5, 2002, petitioner and the settlement
officer agreed that petitioner would submit tax returns for 1991
and 1997 through 2001, pursuant to a time frame that the
settlement officer would establish in her letter to petitioner
forwarding the necessary return forms. On November 6, 2002, the
settlement officer sent petitioner a letter (at the Wanda Avenue
address) forwarding the return forms and setting December 11,
2002, as the deadline for returning the completed forms.
Petitioner clearly received this letter, as he references the
December 11, 2002 deadline and acknowledges his agreement to
submit a 1991 return by then in his various submissions to the
Court. Petitioner was incarcerated on November 14, 2002, but he
did not contact the settlement officer before then or, indeed,
until his letter of February 28, 2003, advising of his new
address at the Oakhill Correctional Institution.8
We do not believe petitioner was unaware that his
incarceration would commence on November 14, 2002, when he spoke
with the settlement officer on November 5, 2002, or when he
received her November 6, 2002, letter shortly thereafter. The
8 In his various submissions, petitioner has at no point
claimed that he advised respondent of the date or place of his
incarceration prior to his Feb. 28, 2003, letter, notwithstanding
the fact that respondent claimed in support of his motion to
dismiss that petitioner "did not notify respondent of a new
address until March 11, 2003, when respondent's Appeals Office
received * * * [petitioner's] letter dated February 28, 2003, in
which petitioner notified respondent of a change of address."
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