Estate of Isabelle N. Greenwood, Deceased, Donna Norquist and Christine N. Stamey, Independent Co-Executrixes - Page 13

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          mail to the same address.  Id. at 209-210.  The taxpayer did not            
          receive the notice of deficiency and did not learn of the                   
          deficiency until the 90-day period for petitioning this Court had           
          expired.  Id. at 210.  As in Ward v. Commissioner, supra, the               
          Court of Appeals for the Fifth Circuit concluded that the                   
          Commissioner had failed to exercise reasonable diligence in                 
          obtaining the taxpayer’s last known address.  Mulder v.                     
          Commissioner, supra at 212.  According to the Court of Appeals,             
          the returned, undeliverable extension requests should have put              
          the Commissioner on notice that the taxpayer’s address in the               
          computer was incorrect.  Id.  The Court of Appeals again held               
          that the notice of deficiency was invalid under section 6212.               
          Id. at 210-211.                                                             
               The opinions in Ward and Mulder do not compel a conclusion             
          that the notice of deficiency in this case was invalid because              
          the cases involved materially different facts and are                       
          distinguishable from this case.  The taxpayers in Ward and Mulder           
          did not receive actual notice of the deficiency and clearly                 
          experienced prejudicial delay in filing a timely petition to                
          challenge the deficiency.  In contrast, the estate received                 
          actual notice of the deficiency and filed a timely petition in              
          this Court.8                                                                

               8The Court of Appeals for the Fifth Circuit has not decided            
          a last known address case in which the taxpayers had actual                 

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