Tax News

CCH (cch.taxgroup.com) reports:

An individual was entitled to challenge his underlying tax liability during a Collection Due Process hearing because he did not receive a notice of deficiency in time to petition the court. The IRS did not produce any evidence that the notice of deficiency was sent to the taxpayer at his address in prison where he resided at the time a notice was sent to his home and during the period in which he could have petitioned the court. The fact that the taxpayer's wife petitioned the court in response to a notice sent to her home only showed that she received the notice and that it was mailed to the couple's personal residence; it did not show that the taxpayer received the notice.
M.L. Conn, TC Memo. 2008-186, Dec. 57,507(M)
Other References:
Code Sec. 6330
CCH Reference - 2008FED ¶38,184.12
Tax Research Consultant
CCH Reference - TRC IRS: 51,056.05