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filed with the Commissioner a Form 8822, Change of Address,
changing their address from the Lawrence address to the Hilltop
address.
OPINION
In a proceeding commenced under section 6330(d), the Court
applies a de novo standard to redetermine a taxpayer’s underlying
tax liability, when and if at issue, and an abuse of discretion
standard to review certain other administrative determinations of
the Commissioner. Sego v. Commissioner, 114 T.C. 604, 610
(2000). Section 6330(c)(2)(B) provides that a taxpayer’s
underlying tax liability may be at issue only if he or she “did
not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.”
Here, petitioners argue that they did not receive a notice
of deficiency for 1996 and that respondent never mailed a notice
of deficiency to them for 1996 at their last known address.
Petitioners allege that their last known address for purposes of
the notice of deficiency at hand was the address of an enrolled
agent named Tim Riley (Riley). Petitioners allege that they had
filed with the Commissioner a writing designating Riley as their
authorized representative to receive all of their correspondence
from the Commissioner for 1995, 1996, and 1997.
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Last modified: May 25, 2011