Don Weber II - Page 8

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          It may be that such a notice of determination is also sufficient            
          if it is given in person or left at the taxpayer’s dwelling or              
          usual place of business.  Cf. sec. 6330(a)(2).  However, we need            
          not, and do not, decide this latter matter.                                 
          The Income Tax Notice                                                       
               The notice of determination pertaining to petitioner’s                 
          unpaid income tax liabilities was mailed by certified mail to the           
          same address that petitioner listed as his current address in the           
          petition for lien or levy action.  Petitioner does not contend              
          that such notice was mailed to an incorrect address.                        
          Consequently, we conclude that the income tax notice was mailed             
          to petitioner’s last known address, which is sufficient for                 
          jurisdictional purposes.  See, e.g., Sarrell v. Commissioner,               
          supra at 125.                                                               
               Under the circumstances, the sole issue for decision with              
          regard to the income tax notice is whether the petition was                 
          timely filed.  The record reflects that the petition was not                
          filed within the 30-day period prescribed in section 6330(d)(1).            
          In particular, the record shows that respondent mailed the notice           

                    shall be sufficient * * *.                                        
                  *       *       *       *       *       *       *                   
                         (3)Estate tax.–-* * * notice of a                            
                    deficiency * * *, if addressed in the name of                     
                    the decedent or other person subject to                           
                    liability and mailed to his last known                            
                    address, shall be sufficient * * *.                               

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