- 9 -
Section 6223(c) requires that, for purposes of mailing an
NBAP and FPAA, respondent use the information on the partnership
return or use specific information contained in a notice
submitted in writing to the IRS in accordance with regulations.
Sec. 6223(c); sec. 301.6223(c)-1T, Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 6779, 6784 (Mar. 5, 1987). Petitioner
testified that she did not submit the required notice under the
regulations that would have instructed the IRS to change a name
or a zip code. Therefore, respondent properly mailed the notices
to the address of the decedent as shown on Schedule K-1 of the
partnership return, which used the old zip code. Additionally,
there is neither evidence nor reason to believe that an outdated
zip code prevented mail delivery.
Petitioner argues that respondent had a duty to take into
account information about the decedent's death that was printed
in the newspaper or contained in the decedent's estate tax
return. Incorporation by reference of information contained in a
document that has not been furnished to the IRS in accordance
with the regulations will not be given effect for purposes of
6223(c). Sec. 301.6223(c)-1T(c), Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 6779, 6784 (Mar. 5, 1987). Nor is the IRS
required to search its records for such information. Sec.
301.6223(c)-1T(f), Temporary Proced. & Admin. Regs, 52 Fed. Reg.
6784 (Mar. 5, 1987); see Crowell v. Commissioner, 102 T.C. 683,
692-693 (1994).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011