- 4 -
hearing if that date was inconvenient. Petitioner did not call
Ms. Mares for his scheduled telephonic hearing, and it does not
appear that petitioner attempted to reschedule his hearing.
The Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330 for taxable years 1996 and 1997
was mailed to petitioner on March 10, 2005.1 The notice of
determination was addressed to “Fred Sebastian, 864 Broadmoor,
Chaparral, NM 41011”. According to U.S. Postal Service Form
3877, the envelope that contained the notice of determination was
addressed to “Fred Sebastian, 864 Broadmoor, Chaparral, New
Mexico, 71011”.2 The correct ZIP Code for Chaparral, New Mexico,
is 88081.3
A U.S. Postal Service track and confirm receipt reflects
that the notice of determination arrived in Anthony, New Mexico,
88021, on March 14, 2005, at 9:44 a.m. The track and confirm
receipt further provides that on March 14, 2005, at 1:05 p.m., a
notice of attempted delivery was left in petitioner’s mail box.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) of 1986, as in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
2While the envelope that contained the notice of
determination was not part of the record, both parties agree that
the envelope contained an incorrect ZIP Code.
3ZIP Code 41011, which respondent listed on the notice of
determination, is for Covington, Kentucky. ZIP Code 71011, which
according to Form 3877 respondent listed on the envelope
containing the notice of determination, is an invalid ZIP Code.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: November 10, 2007