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deficiency was sent to four separate addresses. One notice of
deficiency was addressed to “Gary L. Colvin, 1752 West Muirwood
Drive, Phoenix, AZ, 85045-1741”.9 A second similar notice was
addressed to “Gary L. Colvin, Unit #831, 1111 South Creek Drive,
Round Rock, TX, 78664-0000”.10 A third notice of deficiency was
addressed to “Gary L. Colvin, 2330 Candle Ridge Trail,
Georgetown, TX 78626-0000”.11 A fourth notice of deficiency was
addressed to “Gary L. Colvin, 6064 Erlanger Street, San Diego, CA
92122-0000”.12 All four copies of the notice of deficiency were
returned to the IRS as unclaimed.
9The certified envelope containing that notice of deficiency
had notations reflecting that the U.S. Postal Service attempted
to deliver the notice to petitioner on June 12, June 17, and had
returned the undelivered envelope to the IRS on June 27, 2004.
The envelope also bore stamps of “UNCLAIMED”, “INTERNAL REVENUE
SERVICE RECEIVED JUL 06 2004”, and “90 DAY UNIT LAGUNA NIGUEL”.
10The certified envelope containing that notice of
deficiency had a line through the address and bore stamps
providing “INTERNAL REVENUE SERVICE RECEIVED JUL 21 2004”, and
“90 DAY UNIT LAGUNA NIGUEL”.
11The certified envelope containing that notice of
deficiency had a line through the address, notations reflecting
that the U.S. Postal Service attempted to deliver for a second
time the notice to petitioner on July 23, 2004. The
undeliverable envelope was returned to the IRS on July 30, 2004,
and bore stamps providing “INTERNAL REVENUE SERVICE RECEIVED AUG
09 2004”, and “90 DAY UNIT LAGUNA NIGUEL”.
12The certified envelope containing this notice of
deficiency had a handwritten notation of “2nd Return 6-17",
reflecting that the U.S. Postal Service attempted to deliver the
notice to petitioner on at least one occasion, and bore stamps of
“RETURNED TO SENDER” with “ATTEMPTED NOT KNOWN” checked,
“INTERNAL REVENUE SERVICE RECEIVED JUN 23 2004”, and “90 DAY UNIT
LAGUNA NIGUEL”.
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Last modified: November 10, 2007