It’s not enough for the AO at the CDP to check the IRS’ Integrated Data Retrieval System (IDRS) to see that the SNOD was properly mailed, when IRS hasn’t got either the Form PS3877 or the certified mailing list, and the taxpayer raises an irregularity at the CDP, even if he raises it “inartfully.” 2019 T. C. Memo. 53, filed 5/20/19, at p. 12.

Now generally (love that word! Here comes the exception) “Respondent is correct that IRS guidance does advise Appeals officers that they may ‘rely’ on IDRS to verify the validity of an assessment from a notice of deficiency.  See IRM pt. 8.22.5.4.2.1.1(2) (Nov. 8, 2013).  But that is the ‘general[]’ rule.  Id.  Where a taxpayer alleges that the notice of deficiency was not properly mailed to him, he has ‘alleged an irregularity’, id. pt. 8.22.5.4.2.1.1(5), thereby requiring Appeals officers, according to further IRS guidance, to do more than ‘rely solely’ on IDRS; they must review:  (1) a copy of the notice of deficiency and (2) the USPS Form 3877 or equivalent IRS certified mail list bearing a USPS date stamp or the initials of a postal employee, id. pt. 8.22.5.4.2.1.1(6).” 2019 T. C. Memo. 53, at p. 14.

So the AO didn’t follow procedures, was arbitrary and capricious, and gets sacked.

And sacked by a real expert, “The Freak,” Jevon Kearse, of  Florida Gators, Tennessee Titans and Philadelphia Eagles fame.

Judge Ashford whistles the play.