Attorney-at-Law

SAVE THAT SLIP!

In Uncategorized on 02/05/2020 at 13:51

I have a regular (but not labeled as such) subset of this my blog, entitled “those who need it won’t read it, and those who read it don’t need it.” I just found a perfect example to add in Ginell Turner, Docket No. 19191-19, filed 2/5/20.

Ginell petitioned her SNOD three (count ‘em, three) months late, claiming she petitioned as soon as she got the SNOD. She claims she changed her address from DC to IL a year before IRS sent the SNOD, notifying her DC landlord, her DC school, and the DC post office.

IRS claims the last address they had was the DC address on Ginell’s previous tax return. She filed her next return timely with the new IL address, but it wasn’t processed until two weeks after they’d sent the SNOD, so the address on her previous return was the last known address.

Ch J Maurice B (“Mighty Mo”) Foley: “Generally, change of address information that a taxpayer provides to a third party, such as a payor or another government agency, is not clear and concise notification of a different address for purposes of determining that taxpayer’s last known address. Sec. 301.6212-2(b)(1) of the regulations. However, section 62122(b)(2)(I) of the regulations provides that the IRS will update taxpayer addresses maintained in IRS records by referring to data accumulated and maintained in the United States Postal Service National Change of Address (USPS NCOA) database. Section 301.6212-2(b)(2)(I) of the regulations then elaborates that a taxpayer’s address on IRS records will be updated to reflect the information in the NCOA database only if the taxpayer’s name and last known address in IRS records match the taxpayer’s name and old mailing address contained in the NCOA database. If the address maintained in IRS records is updated based on information obtained from the NCOA database, that address will be the taxpayer’s last known address until the taxpayer files a return with a different address or the taxpayer provides the IRS with clear and concise notification of a change of address. Sec. 301. 62122(b)(2)(ii) of the regulations. The taxpayer has the burden of proving that the notice of deficiency was not sent to her or his last known address.” Order, at p. 2.

So, how does the petitioner carry that burden?

I submit by producing a copy (or an acknowledgement from USPS of receipt) of USPS Form 3575, “Official Mail Forwarding Change of Address Form.” Hopefully it has the right date. I have the acknowledgement from my last change of address almost two years ago.

Had Ginell saved the slip, she might have saved the day.

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