Much of the information that taxpayers need to deal with their tax obligation arrives via the U.S. mail.  But what happens when that mail is delivered to the wrong address and either never makes it to the taxpayer or arrives late?  While we've previously considered what happens when the taxpayer attempts to send documents to the IRS that the IRS claims never arrived, this week we look at a case and a letter ruling involving mail that was sent to an address the taxpayer did not currently live at when the mail arrived.Since those of us who do compliance work now have a real need to relax, the podcast also has a brief off-topic discussion of an additional internet audio option--internet radio with discussions about four different stations.The materials for this podcast can be found athttp://edzollars.com/2006-04-22_Lost_in_Transit.pdfThis podcast is sponsored by Leimberg Information Services, on the web at http://www.leimbergservices.com.