- 9 -
on the letterhead was his new place of residence. Nor
did it mention the old address or indicate that it was
no longer to be used.
The steps taken by the IRS when the March 8 notice was
returned as undeliverable show that it exercised
reasonable care to ascertain Tadros’s new address.
Id. (emphasis added).
The letter Tadros had sent the IRS was not an IRS form, and
not in a format drafted by the IRS itself. Respondent would
nevertheless have us find that petitioner’s power of attorney is
like Tadros’s stationery--it too made no mention of his old
address and did not expressly indicate that the old address was
no longer to be used. We do not, however, read Tadros as listing
requirements needed to make an effective change of address in all
cases. Instead, we read it as suggesting ways in which the
letter in that case could have sufficed--for example, by
identifying the old address and noting that it had been replaced
by the new one.
Respondent next points to Pyo v. Commissioner, 83 T.C. 626
(1984), which does at least feature an IRS-designed form–-Form
872, the form the IRS customarily uses to extend the statute of
limitations. The IRS had itself incorrectly filled out the
taxpayer-address portion of the form with the Pyos’ old address
before sending it to their accountant. The Pyos did not catch
the mistake before returning the form to the IRS. A year later,
the IRS sent a notice of deficiency to the old address, despite
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011