- NEXTRECORD - minor that it would not have prevented delivery); Riley v. Commissioner, T.C. Memo. 1985-231 (same). Thus, we find that respondent mailed at least one copy of the notices of deficiency to petitioner at her last known address. In any event, the errors in the address of the notices of deficiency mailed to petitioner in Ivanhoe, Texas, were rendered harmless by virtue of the fact that petitioner actually received all three copies of the notices of deficiency. An erroneously addressed notice of deficiency is valid if the taxpayer receives actual notice of respondent's deficiency determination in a timely fashion; i.e., without prejudicial delay. See Mulvania v. Commissioner, 81 T.C. 65, 67-68 (1983) (holding an erroneously addressed notice valid under section 6212(a) where taxpayer received the notice 16 days after it was mailed); Patmon & Young Professional Corp. v. Commissioner, T.C. Memo. 1993-143, affd. 55 F.3d 216 (6th Cir. 1995); Iacino v. Commissioner, T.C. Memo. 1992-111 (where a notice of deficiency mailed to 6221 East 42nd Avenue, rather than to 6211 East 42nd Avenue, resulted in actual notice without prejudicial delay, the notice was valid although misaddressed). The record in the instant case reveals that petitioner was presented with the notices of deficiency about a week after they were mailed by respondent. Petitioner was directly asked by Ms. Russell, the Ivanhoe postmistress, whether petitioner intended to claim her certified mail, and petitioner refused delivery byPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011