- 12 - February 15, 2004, and by respondent on March 29, 2004. On the designated space for the taxpayer’s address on Form 872, petitioner’s Georgetown, Texas, address is typed. However, on one of the copies of this form, which was produced by respondent from his records in digital CD format, there is a photocopy of a post-it note in the middle with the handwritten notation “1752 W. Muirwood DR, Phoenix, AZ 85045, new address” (Muirwood, Phoenix address). It is not clear from the record when the handwritten notation was added. Respondent concedes that the record does not indicate how the Internal Revenue Service (IRS) was informed of the new address. On August 20, 2004, respondent received petitioner’s Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return, for taxable year 2003 that had listed as his address “1111 South Creek Drive, #831, Round Rock, TX 78664” (Round Rock, Texas, address). Petitioner also listed the Round Rock, Texas, address as his address on his earlier filed Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, and on his 2003 Form 1040, which was mailed on October 15, 2004, and received by respondent on October 22, 2004. Previously, respondent had issued a notice of deficiency on June 10, 2004, for petitioner’s 2000 taxable year showing a deficiency of $13,018. The record reflects that the notice ofPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 NextLast modified: November 10, 2007