- 3 -
address for several years.1 As of March 2005, petitioner had
lived at this address in Milford for some time.
On March 5, 2005, respondent’s Kansas City Service Center
mailed three letters to petitioner. The letters, however, were
not all sent to the same address.
Relying on information available to it, the Kansas City
Service Center’s Automated Collection Service (ACS) sent the
first letter to petitioner at “635 N 2250 EAST ROADPT [sic]
303[,] MILFORD IL”. Despite the errors in the address,
petitioner received this letter not long after it was mailed, and
we shall refer to this address (and its correct counterpart, 635
N. 2250 East Road) as the Milford address. This first letter was
entitled “We Have No Record of Receiving Your Tax Returns” and
concerned the taxable year 2002.
The second letter, mailed by respondent’s Kansas City
Service Center’s ACS to petitioner at the (incorrectly typed)
Milford address, was also received not long after it was mailed.
This second letter requested petitioner’s telephone number and
1 The Postal Service will forward mail to a new address for
approximately 12 months, though a permanent change of address
form remains on file with the Postal Service for 18 months. See
www.usps.com. The Postal Service’s National Change of Address
database retains change of address information for 36 months.
See www.usps.com; sec. 301.6212-2(b)(2)(i), Proced. & Admin.
Regs.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011