Gary Lee Colvin - Page 12




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          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 of              







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