Curtis J.L. McIntosh - Page 16

                                       - 16 -                                         
          mailing the Notice and Demand.”  As just described, however, the            
          basis of the District Court’s decision was not limited to the               
          facts that existed at the time of the mailing of the notice of              
          deficiency.  Rather, as an alternative basis for its holding, the           
          District Court also considered facts arising after the mailing of           
          the notice of deficiency (i.e., the return of the notice of                 
          deficiency as undeliverable, the IRS’s attempts at address                  
          verification through credit bureau contacts and postal tracers,             
          and petitioner’s failure to respond to the IRS’s address                    
          verification request).  Taking into account these additional                
          facts, the District Court decided that the “only reasonable                 
          conclusion” is that the IRS satisfied its duty of diligence with            
          respect to the notice of deficiency.  McIntosh v. United States,            
          supra at 98-6510.                                                           
               In its opinion, the District Court stated:                             
                   There is an issue as to whether the IRS complied                  
               with the statutory requirements for issuing a Notice                   
               and Demand for 1990 based on the government testimony                  
               presented at the hearing that the IRS sent notices of                  
               demand for payment for 1990 to the * * * [Kentucky                     
               address] after the Notice of Deficiency sent to that                   
               same address had been returned as undeliverable.  * * *                
               [Id. at 98-6511.]                                                      
          Ultimately, however, the District Court did not decide this                 
          issue, concluding that it lacked subject-matter jurisdiction over           
          the relief sought with respect to this matter.6  Id.                        

               6  Petitioner contends that materials in the administrative            
                                                             (continued...)           





Page:  Previous  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  Next

Last modified: May 25, 2011