Attorney-at-Law

SECOND STORY MAN

In Uncategorized on 11/21/2014 at 21:46

No, not a film noir account of a nighttime burglar, but rather the story of Omar Rohttis, Docket No. 6382-14S, filed 11/21/14, as told by CSTJ Peter Panuthos.

Omar lived on the second story of a building of a type commonly found in and about the outlying islands off the coast of North America, on one of which islands I dwell. Omar dwelt across the so-called East River, which really isn’t a river…but that’s another story.

Where Omar dwelt there was a store downstairs and a flat or two above. Omar’s mail was winding up in the store and not getting to him at his second-floor flat, so when he filed his tax return more than ninety days before IRS mailed the SNOD at issue, he noted his address as “2 Floor”.

IRS didn’t bother with the “2 Floor” on the SNOD as mailed.

Omar’s petition was nine months late, says IRS, so toss it.

CSTJ Panuthos says he will, but not for the reason IRS wants.

IRS concedes that there was enough time between when Omar filed his most recent return and the time the SNOD was mailed for IRS to correct its records to add “2 Floor.”

While it’s true that an inconsequential error (like the wrong zipcode; see my blogpost “Name and Number”, 6/9/11) won’t derail a SNOD, this wasn’t a minor error, based on Omar’s testimony concerning the configuration of the building (store downstairs, flats above) and that he wasn’t getting his mail.

“Respondent did not mail the notice of deficiency to the precise address set forth in the … return. Petitioner did not receive the notice of deficiency in time to file a timely petition. We conclude that respondent’s error prevented petitioner from receiving the notice of deficiency. Thus, respondent’s omission of the ‘2 Floor’ designation in the address on the notice of deficiency was not an inconsequential error. We conclude that the notice of deficiency was not sent to petitioner’s last known address, was not received by petitioner in time to file a timely petition, and was thus invalid.” Order, at p. 3.

So Omar’s petition is tossed because the SNOD was invalid as not sent to last known address.

A successful second story man.

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