David Buffano - Page 12

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          computer systems 25 years ago were sufficiently robust for the              
          Seventh Circuit to require some due diligence on the part of the            
          IRS, any such requirement would be more than applicable today.              
          See also Abeles v. Commissioner, supra at 1033 (acknowledging, 18           
          years ago, that “the state of the IRS’s computer capabilities is            
          such that a computer search of the information retained with                
          respect to a certain taxpayer, including his or her last known              
          address, may be performed by respondent’s agent without                     
          unreasonable effort or delay” and would take less than a minute).           
               The Seventh Circuit noted that “[a]n innocent taxpayer                 
          should not be penalized because the tax collector neglects to               
          tell his right hand what his left hand is doing.”  McPartlin v.             
          Commissioner, supra at 1191 (quoting Crum v. Commissioner, 635              
          F.2d 895, 900 (D.C. Cir. 1980)).  Although petitioner may not be            
          the “innocent taxpayer” the Seventh Circuit envisioned, he should           
          have the benefit of the same procedural safeguards offered to               
          cooperative taxpayers.                                                      
               We hold that the final notice of intent to levy with respect           
          to petitioner’s 2000 and 2001 outstanding tax liabilities was not           
          mailed to petitioner’s last known address and is therefore                  
          invalid.  For this reason, this case will be dismissed for lack             
          of jurisdiction.                                                            









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