In Uncategorized on 05/03/2019 at 13:38

Frequenters of the fountain in Washington Square Park, on this Minor Outlying Island off the North American Coast,  so long ago will remember a lugubrious ditty entitled, if rusty memory serves, “Down in the Valley,” wherein appeared the title hereof. Said lament continued “send it by mail, send it in care of, the Birmingham jail.”

Well, today, Ch J Maurice B (“Mighty Mo”) Foley tells IRS to put His Honor wise as to what happened to the letters from Michael T. Sestak, Docket No. 17286-18, filed 5/3/19.

Mike and IRS are fighting about tax year Y, but the same RA and Mike had a joust over earlier tax year X. Mike attaches some exhibits to his riposte to IRS’ motion to toss to show IRS knew Mike’s epistolary whereabouts long since.

Thus, the SNOD for tax year Y is invalid as not mailed to last known address.

Of course, this brings into play Rev. Proc. 2010-16, 2010-19 I.R.B. 664, specifically Section 5(.04)(1)(b): “Correspondence sent by the Service that solicits or requires a response by the taxpayer that is returned to the Service by the taxpayer with corrections marked on the taxpayer’s address information will constitute clear and concise written notification of change of address.” Order, at p. 2.

So let IRS file a Second Supplement to its Answer to Mike’s petition, stating whether Mike’s exhibits “…constitutes, or should have been treated by the Internal Revenue Service as, clear and concise notification by petitioner of petitioner’s change of address to… SPC McCreary…, Pine Knot, TN 42635, under Rev. Proc. 2010-16.” Order, at p. 2.

This is the second go-round with Mike’s present residence. My readers will remember Mike from my blogpost “Numbered With The Transgressors,” 12/14/18, wherein I moved Mike from TN to KY, an error induced by the happiness of that festal day and which I now correct.

I suggest IRS heed the words of the captioned ballad, and sing along.

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