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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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Last modified: May 25, 2011