- 13 -
Other Specified Matters, for 1998, which reported that the notice
of intent to levy was issued on June 23, 2000, and a return
receipt was signed on June 26, 2000. That certificate is
“generally regarded as being sufficient proof, in the absence of
evidence to the contrary, of the adequacy and propriety of
notices and assessments that have been made.” Gentry v. United
States, 962 F.2d 555, 557 (6th Cir. 1992); see Schroeder v.
Commissioner, T.C. Memo. 2002-190; Kaeckell v. Commissioner, T.C.
Memo. 2002-114. Further, respondent provided an ACS LT11
Certified Mail List for 1998 which reported that a Notice of
Intent to Levy and Notice of Your Right to a Hearing was sent to
petitioners by certified mail at “LaGrange Park, IL 60526-134603"
on June 23, 2000. See Weber v. Commissioner, 122 T.C. 258, 259
n.3 (2004).
We also note that the parties stipulated that petitioners
filed a tax return for 1998 before the June 23, 2000, notice was
issued, and Mr. Orum reported on his offer-in-compromise
application that he had been “current” with his tax liabilities
from 1981 until 1998. Mr. Orum stated on his Form 433-A that he
has lived at the same address his entire life. On the basis of
the record and the Commissioner’s practice of using the address
of a taxpayer’s most recently filed tax return as the last known
address, we find that the address used for the June 23, 2000,
notice was petitioners’ last known address.
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011