- 6 - (misaddressed notice of deficiency valid where taxpayers filed a timely petition). An error in the address used in mailing a notice of deficiency is inconsequential where the error is so minor that it would not prevent delivery of the notice. See McMullen v. Commissioner, T.C. Memo. 1989-455; Kohilakis v. Commissioner, T.C. Memo. 1989-366. In Watkins v. Commissioner, T.C. Memo. 1992-6, the Court sustained the validity of a notice of deficiency mailed to an address that included an incorrect ZIP code. The Court reasoned as follows: According to the [United States Postal Service Domestic Mail Manual], the address may include the name of the recipient, the rural route and box number, the city, and State. It is recommended that ZIP code be used. However, the ZIP code number is not a requirement for proper delivery, but is for the convenience of the Postal Service and is helpful to ensure prompt delivery. In our view, the typing of the incorrect 5-digit ZIP code on the notice and mailing envelope is a de minimis error not fatal to a notice of deficiency. * * * Unlike the present case, the record in Watkins included the testimony of the rural letter carrier that the incorrect ZIP code did not cause confusion in the attempted delivery of the notice. The letter carrier testified that she left two notices of certified mail (Form 3849) in the taxpayers' mailbox in an effort to deliver the notice of deficiency. Nevertheless, the principle that an incorrect ZIP code constitutes an inconsequential error with respect to the mailingPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011