Gary R. Davis - Page 7

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          remedies within the IRS are deemed to be exhausted for purposes             
          of section 7430, if                                                         
               The party did not receive a notice of proposed                         
               deficiency (30-day letter) prior to the issuance of the                
               statutory notice [of deficiency] and the failure to                    
               receive such notice was not due to actions of the party                
               (such as a failure to supply requested information or a                
               current mailing address to the district director or                    
               service center having jurisdiction over the tax                        
               matter).                                                               
               We understand petitioner to argue that he has met this                 
          requirement in that, he claims, he did not know his 2000 return             
          was under examination until he received the notice of deficiency.           
          According to petitioner, respondent sent all prior correspondence           
          for that year to an address that, petitioner claims, respondent             
          should have known was not petitioner’s address.  Petitioner                 
          points to the fact that respondent’s records on October 24, 2002,           
          listed petitioner’s address as 629 Mariola, and he asserts that             
          this listing required that respondent after that date send all              
          correspondence (or at least copies of that correspondence) to               
          petitioner at that address.  Petitioner recognizes that                     
          respondent processed petitioner’s 2001 return after October 24,             
          2002, and that this return reported petitioner’s address as 4302            
          Callahan.  Petitioner asserts that this reporting was an error              
          that he did not notice but that respondent should have known                
          about.                                                                      
               We disagree with petitioner’s argument that he has met the             
          requirement as to exhausting administrative remedies within the             





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