Tax News

CCH (cch.taxgroup.com) reports:

  The Tax Court did not have jurisdiction over a deficiency redetermination because the deficiency notice was not sent to the estate's last known address; consequently, it was invalid under Code Sec. 6212. At the time the estate tax return was filed, the estate's executor listed one office address; however, several years later, a revenue agent who was investigating the decedent's income tax return notified the estate tax examiner that the IRS's computer records indicated that the executor had a new residential address. The examiner was deemed to be aware of the estate's new address at the time the deficiency notice was issued because information available through the use of the IRS's computer system is attributable to the IRS's agents, and the examiner was specifically told that the executor had a new address. Furthermore, the examiner failed to use reasonable care and diligence to ascertain the estate's last known address and mail the deficiency notice to that address.

P. Rule Est., TC Memo. 2009-309, Dec. 58,047(M)

Other References:

 
Code Sec. 6212

  CCH Reference - 2009FED ¶37,544.28

  CCH Reference - FINH ¶20,755.10

  CCH Reference - FINH ¶20,755.40

 
Code Sec. 6213

  CCH Reference - 2009FED ¶37,549.5083

 
Code Sec. 7701

  CCH Reference - FINH ¶22,815.01

  Tax Research Consultant

  CCH Reference - TRC IRS: 27,150

CCH Reference -
TRC IRS: 27,156