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will be sent to: c/o 2219 West Deer Valley Road #203, Phoenix,
Arizona 85027-1919. This address will serve as my ‘last known
address’ for all purposes unless and until I provide you with
another address.” The letter was sent in petitioner’s name only
and did not mention or identify his wife.
On October 12, 2000, two notices of deficiency were issued
to petitioner with respect to the years in issue, one for 1993
through 1995 and one for 1996 and 1997.2 The notices were sent
to the West Deer Valley address indicated in petitioner’s letter,
and duplicate originals were sent to an address on file with
respondent at 3040 East McRae Way, Phoenix, Arizona 85027-4916.3
Both sets were returned as “undeliverable, forwarding order
expired”. Petitioner did not file a petition with this Court in
response to the notices of deficiency, and respondent assessed
2 As will be discussed in greater detail infra in text,
separate notices of deficiency for the 1993 through 1997 years
were issued to Ms. Lehmann. Ms. Lehmann contested those notices
in this Court at docket No. 1008-01. An order of dismissal and
decision was entered in that case on Apr. 10, 2002, and was
affirmed by the Court of Appeals for the Ninth Circuit. Lehmann
v. Commissioner, 63 Fed. Appx. 412 (9th Cir. 2003). This Court
takes judicial notice of facts established by the official record
in that action.
3 The record contains one original from each set, i.e., the
notice for 1993 through 1995 showing the West Deer Valley address
and the notice for 1996 and 1997 showing the East McRae Way
address. The notice of determination consistently in two places
explains the circumstances surrounding issuance of the duplicate
original notices, and, taking into account the fact that they
were issued on the same date and to the same taxpayer, and signed
by the same reviewer, the Court is satisfied that duplicate
notices were indeed mailed to each address on Oct. 12, 2000.
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