Fletcher H. Hyler - Page 17

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          the Taxpayer Advocate had requested a suspension of "the                    
          collection action".  During July and August, there was no                   
          "collection action" related to petitioner’s 1995 and 1997 taxable           
          years.  Petitioner’s representative, Stone, claims to have been             
          told in February 1999 that "no action would be taken."  Her                 
          testimony, however, fails to make clear the context in which she            
          allegedly received this advice.  We do not believe that the                 
          request of the Office of the Taxpayer Advocate extended beyond              
          collection actions to preclude the issuance of notices of                   
          deficiency for 1995 and 1997.                                               
          The Notices of Deficiency for 1995 and 1997 Were Sent to                    
          Petitioner’s Last Known Address                                             
               Absent special circumstances, the IRS may not assess a                 
          deficiency in tax until after a valid notice of deficiency has              
          been sent to the taxpayer.  For that purpose, mailing a notice of           
          deficiency to the taxpayer at the taxpayer's "last known address"           
          is sufficient regardless of actual receipt or nonreceipt.  Sec.             
          6212(b); see Pietanza v. Commissioner, 92 T.C. 729, 735-736                 
          (1989), affd. without published opinion 935 F.2d 1282 (3d Cir.              
          1991); Shelton v. Commissioner, 63 T.C. 193 (1974).                         
               Absent clear and concise notice of a change of address, a              
          taxpayer's last known address is the address shown on the                   
          taxpayer’s return that was most recently filed at the time that             
          the notice was issued.  King v. Commissioner, 857 F.2d 676, 681             
          (9th Cir. 1988), affg. 88 T.C. 1042 (1987); Abeles v.                       

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