- 3 - Petitioner advised the examining agent of his then current address, stating that he was “staying with friends”. A statutory notice of deficiency was mailed by certified mail and a duplicate notice was sent by regular mail to petitioner.1 The duplicate notice was returned with the envelope marked “insufficient address”. The certified mailing of the notice of deficiency was not returned. Discussion Section 6320 entitles a taxpayer to notice of his right to request a hearing with the IRS Office of Appeals after a notice of lien is filed by the Commissioner in furtherance of the collection of unpaid Federal taxes. The taxpayer requesting the hearing may raise any relevant issue with regard to the Commissioner’s intended collection activities, including spousal defenses, challenges to the appropriateness of the Commissioner’s intended collection action, and alternative means of collection. Secs. 6320(b) and (c), 6330(c); see Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000). The taxpayer may raise challenges “to the existence or amount of the underlying tax liability”, however, only if he “did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute 1The record does not reveal why or to what address the duplicate notice of deficiency was sent. But respondent represents in his trial memorandum that the duplicate notice was sent to an alternate address thought to be an additional address of petitioner.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011