Tax Court lacks jurisdiction because notice of deficiency was invalid

September 1,2024 The Tax Court denied the IRS's motion for summary judgment for lack of jurisdiction because the taxpayer's petition was untimely filed but dismissed the case, holding that the notice of deficiency issued to the taxpayer was invalid because it was not mailed to the taxpayer...

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Bibliographic Details
Published in:Journal of Accountancy 2024-09, Vol.235 (9), p.1-4
Main Authors: McKinley, John, Geiszler, Matthew
Format: Article
Language:English
Subjects:
Delinquency
Estimated taxes
Imprisonment
Income tax returns
Income taxes
Jurisdiction
State court decisions
Tax courts
Testimony
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Summary:September 1,2024 The Tax Court denied the IRS's motion for summary judgment for lack of jurisdiction because the taxpayer's petition was untimely filed but dismissed the case, holding that the notice of deficiency issued to the taxpayer was invalid because it was not mailed to the taxpayer's last known address. After receiving no payment from Phillips, the IRS filed a federal tax lien against him in January 2020, mailing it to the Roslyn address, but Phillips did not request a Collection Due Process hearing or pay his outstanding tax liability. In a supplement to its motion, the Service claimed that the court lacked jurisdiction to hear the case, attaching a copy of the notice of deficiency along with U.S. Postal Service (USPS) Form 3877, Firm Mailing Book for Accountable Mail. With the burden of proof allocated to the IRS, the Tax Court analyzed whether, under the three-step framework routinely used in Collection Due Process cases, the IRS had shown it had properly mailed the notice of deficiency to the taxpayer.
ISSN:0021-8448
1945-0729