In February 1983, the State Department of Taxation and Finance sent to petitioner by certified mail four notices of deficiency. As the result of an alleged computer error, these notices were addressed to petitioner at 294 Wallen Street, Brooklyn, rather than to his actual address of 294 Warren Street. When, within 90 days, respondent did not receive from petitioner a petition for redetermination of the deficiencies (Tax Law § 689), it...
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