Roger L. Sherer - Page 7

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          relating to petitioner’s income tax liability for the taxable               
          year 1999, including the liability for the additions to tax.  The           
          Appeals officer took the position in the notice of determination            
          that petitioner’s failure to file an income tax return for the              
          year 1999 supported the position that the proposed lien balance             
          should be sustained and prevented her from considering the                  
          information petitioner submitted concerning his bases and                   
          mortgage interest deductions.                                               
               On September 2, 2004, petitioner filed a timely petition in            
          this Court challenging the underlying liability for the taxable             
          year 1999.                                                                  
                                       OPINION                                        
               Respondent’s initial position is that petitioner failed to             
          accept the notice of deficiency for 1999 which was mailed to him,           
          and therefore he loses his right to pursue objections to the                
          underlying tax liability in this proceeding.  Sec. 6330(c)(2)(B).           
          Petitioner maintains he did not receive the notice of deficiency            
          and therefore he may contest the underlying tax liability in this           
          proceeding.  We have found as fact that petitioner did not live             
          at either of the addresses to which the notice of deficiency was            
          sent and that he never received it.  There was not a deliberate             
          refusal of delivery.  These facts distinguish this case from Sego           
          v. Commissioner, 114 T.C. 604 (2000).  While the notice of                  
          deficiency was mailed to the last known address and is valid,               






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