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use the last known address is not cured by petitioner's actual
receipt, because petitioner had insufficient time after receipt
to file a petition; and, in the alternative, that the petition
was timely. The Court conducted a hearing at which the parties
proffered evidence in support of their respective positions.
Background
At the time the petition was filed, petitioner, Gregory Alan
Lindstrom, resided in Massachusetts.
In January 2006, petitioner moved from 954 State Route 20,
New Lebanon, New York 12125 (New Lebanon address) to 38 Ensign
Street, Dalton, Massachusetts 01226 (Dalton address). Petitioner
filed a Change of Address form with the U.S. Postal Service
(USPS) indicating his move to the Dalton address on January 27,
2006. Petitioner subsequently moved from the Dalton address to
241 2nd Street, Pittsfield, Massachusetts 01201 (Pittsfield
address) prior to his receipt of the notice of deficiency and
again notified the USPS of his change of address.
Respondent mailed a notice of deficiency with respect to
petitioner's 2002 taxable year to the New Lebanon address.
Respondent's receipt for certified mail1 records that the notice
of deficiency was deposited with the USPS on August 14, 2006,
which is also the date on the face of the notice. No postmark
appears on the envelope in which the notice of deficiency was
1 USPS Form 3877, Firm Mailing Book for Accountable Mail.
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Last modified: November 10, 2007