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Source Amount
Labor Ready Central, Inc. $36
The Denver Post 8,009
DPS Production 12,438
JC Penney Company, Inc. 1,045
State of Colorado 395
U.S. Office of Personnel Management 12,540
Colorado Lottery 657
The addition to tax under section 6651(a)(1) is based
on respondent’s determination that petitioner failed to file
a valid income tax return for 2000. The addition to tax
under section 6654(a) is based on respondent’s determination
that petitioner, having avoided the proper amount of
withholding of tax from his wages, failed to pay estimated
tax.
Respondent mailed the notice to petitioner’s last known
address, 20734 E. Dorado Place in Centennial, Colorado.
Petitioner lived at this address at the time that the notice
was sent by respondent up to and through the time that this
Court held a hearing on respondent’s present motion on
November 14, 2005.
Petitioner did not claim the notice from his local
United States Post Office. The envelope indicates that the
United States Postal Service attempted delivery on June 20,
2003, June 27, 2003, and July 5, 2003. Sometime after July
5, 2003, the notice was returned to respondent with the word
“unclaimed” stamped across the face of the envelope.
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Last modified: May 25, 2011