- 5 - I. Whether Petitioners Can Challenge the Underlying Tax Liability Petitioners contend that the assessment of tax was untimely. In the alternative, petitioners contend that the adjustments in the notice of deficiency are erroneous. Each contention constitutes a challenge to the underlying tax liability. See Hoffman v. Commissioner, 119 T.C. 140, 145 (2002); Butti v. Commissioner, T.C. Memo. 2006-66. Respondent argues that petitioners cannot dispute the underlying tax liability because they received a notice of deficiency. See sec. 6330(c)(2)(B). Petitioners concede that respondent mailed a notice of deficiency but assert that it was never delivered to them. If the Commissioner properly mails a notice of deficiency to a taxpayer’s last known address, a presumption arises that the notice was delivered to the taxpayer in the normal course of the mail. Zenco Engg. Corp. v. Commissioner, 75 T.C. 318, 323 (1980), affd. without published opinion 673 F.2d 1332 (7th Cir. 1981); Hovind v. Commissioner, T.C. Memo. 2006-143. The Commissioner bears the burden of proving proper mailing of a notice of deficiency. Coleman v. Commissioner, 94 T.C. 82, 90 (1990). Proper mailing may be shown by evidence of the Commissioner’s mailing practices corroborated by direct testimony or documentary evidence of mailing. Magazine v. Commissioner, 89 T.C. 321, 326 (1987); Hovind v. Commissioner, supra. A U.S.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007