Question

On April 17,2007 I received a letter of Notice of Intent to Offset dated April 13,2007 from the Mo. Dept. of Revenue claiming I owed income taxes for years 2001,2002,& 2003. The amounts claimed were wrong and the letter they sent was a Notice of Intent to Offset. They claimed they had sent me Notices of Deficiency on October 25, 2006 and Notices of Adjustment dated August 23, 2006. They enclosed copies of same, but they had sent them to an address I had not lived at for over ten years. Since, I had not received them until they sent them to my correct address on April 13, 2007, I protested and requested a hearing or conference. They are denying my right to protest claiming I did not respond within 60 days. (Referring back to the October date.) Can they do that? They had my correct address to send the April letter.