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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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