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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.
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Last modified: May 25, 2011