- 7 - (1) Respondent had a due process obligation to provide actual notice of the deficiency notice, and (2) respondent did not exercise due diligence in ensuring actual notice to them. Petitioners cite Tulsa Professional Collection Servs., Inc. v. Pope, 485 U.S. 478 (1988), in support of their first contention. In support of their second contention, petitioners argue that respondent should have sent a copy of the deficiency notice by ordinary mail, or should have contacted either petitioners or their attorney by telephone. Petitioners aver they had a telephone answering machine at their Grand Avenue address where a message could have been left by respondent's agent that a notice of deficiency had been mailed and returned to respondent undelivered. As a general rule, the Commissioner has no duty to effectuate delivery of the notice after it is mailed. Monge v. Commissioner, supra at 33. The legislative history of the last known address rule suggests that Congress considered but rejected requiring actual receipt of the notice because such a requirement would impose an almost impossible burden on the IRS to prove actual receipt and to keep track of the whereabouts of all taxpayers. See H. Rept. 2, 70th Cong., 1st Sess. (1927), 1939-1 C.B. (Part 2) 384, 399; S. Rept. 960, 70th Cong., 1st Sess. (1928), 1939-1 C.B. (Part 2) 409, 430. Instead, Congress adopted the "last known address" rule, thus giving the IRS a safe harbor:Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011