In Uncategorized on 04/15/2016 at 15:32

STJ Lewis (“What a Great Name!”) Carluzzo has a simple message for his designated hitter, as we ready ourselves for the weekend. See Alan M. Berkun, Docket No. 18437-15L, filed 4/15/16.

IRS wants to toss Alan M.’s petition because he petitioned from an equivalency hearing, and that’s not a Section 6320 or Section 6330 NOD. Alan M. got the equivalency hearing because IRS claimed he hadn’t sent in this Form 12153 to Appeals within the magic thirty-day window after mailing of the NITL, which Alan M. wants to contest.

Six months before the NITL was mailed, Alan M. sent in his Form 1040, showing an address. IRS says it sent the NITL to that address.

Alan M. says that wasn’t his last known address, because he sent in his next year’s 1040 and a letter stating his address was a P. O. Box at Miami Federal Prisoner Camp.

But the NITL was mailed before IRS got that letter. So the previous year’s address was the “last known address.”

STJ Lew: “Generally, a levy notice properly sent to the taxpayer’s last known address by certified or registered mail is sufficient to start the 30-day period within which an Appeals hearing maybe requested, and actual receipt of such levy notice is not a prerequisite to the validity of that notice. Neither the Internal Revenue Code nor the regulations promulgated thereunder define the phrase ‘last known address’. However, this Court has defined the phrase to mean ‘the taxpayer’s last permanent address or legal residence known by the Commissioner, or the last known temporary address of a definite duration to which the taxpayer has directed the Commissioner to send all communications during such period.’ In general, that address will be the address reflected on the taxpayer’s most recently filed Federal income tax return, absent clear and concise notification of a different address. The taxpayer has the burden of proving that a notice sent by respondent was not sent to the taxpayer’s last known address.” Order, at pp. 2-3. (Citations omitted).

But here the letter is not notice of last known address, as it was sent after the NITL had been mailed.

Alan M. is clearly not a happy camper.

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