Warren R. Follum - Page 6




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               By letter dated August 29, 1995, respondent notified                   
          petitioner that his 1990 through 1993 income tax returns had been           
          selected for examination.                                                   
               On November 3, 1995, respondent mailed to petitioner at P.O.           
          Box 3673, Wilmington, NC (Wilmington address), a notice of                  
          deficiency for 1990 and a second notice of deficiency for the               
          years 1991 through 1993.  On February 23, 1996, the notices of              
          deficiency were returned to respondent with the notation “BOX               
          CLOSED UNABLE TO FORWARD RETURN TO SENDER.”                                 
               Petitioner did not file a timely petition with respect to              
          the notices of deficiency, and, following petitioner’s late                 
          filing of a petition with this Court with respect to the notices            
          of deficiency, in Follum v. Commissioner, T.C. Memo. 1996-474,              
          affd. 128 F.3d 118 (2d Cir. 1997), this Court determined that               
          respondent had mailed the notices to petitioner’s last known                
          address, the Wilmington address, and dismissed petitioner’s case            
          for lack of jurisdiction.  The Court of Appeals for the Second              
          Circuit affirmed our decision.                                              
               On April 8, 1996, respondent assessed the amounts set forth            
          in the notices of deficiency and mailed to petitioner at the                
          Wilmington address notice and demand for payment of the amounts             
          assessed.  On April 12, 1996, respondent’s notice and demand for            
          payment was returned with the notation “Box Closed” and “Unable             
          to Forward.”                                                                







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