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Forms 1099 pertaining to the education accounts. On several
occasions, petitioner attempted to obtain the information from
his former spouse, who refused to divulge any information or
inconsistently claimed that she did not receive any documents or
that she sent him everything. It is understandable that
petitioner was unsuccessful in obtaining documents from his
former spouse because of their acrimonious divorce.
In addition, petitioner, on several occasions, submitted a
change of address to First Albany requesting that all documents
related to the education accounts be mailed to him at the
Clarendon address. Petitioner simultaneously submitted a change
of address to First Albany requesting that all documents related
to his individual brokerage accounts be mailed to him at the
Clarendon address. Peculiarly, petitioner received all
statements and Forms 1099 pertaining to his individual brokerage
accounts, but he never received any such documents for 2000
pertaining to the education accounts. Indeed, petitioner only
started receiving these statements in 2001. Mr. Evereth admitted
that the company did not send the statements to the correct
address pursuant to petitioner’s repeated requests.
Moreover, petitioner specifically requested that First
Albany mail him copies of the Forms 1099 pertaining to the
education accounts. In response to his request, First Albany
stated that it would check and mail him the Forms 1099, if any.
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Last modified: May 25, 2011