In Uncategorized on 11/02/2020 at 17:57

Judge David Gustafson might well be thinking of the 1971 Carole King hit, as he tries to explain how to establish the last-known address of Brenda Reddix-Smalls, 17975-18L, filed 11/2/20. And this is a designated hitter, so as to let everybody know not to change your address at Appeals.

Brenda is up for four (count ’em, four) years’ worth of assessed but unpaid, with a NITL. She went to Appeals, but there the story becomes fuzzy. Brenda says that during her phonecon “… she orally informed the Appeals Settlement Officer (“ASO”) that her address had changed to the address in Durham and (b) that the ASO stated that she must file a notice of change of address. (The Commissioner disputes this account, pointing to the contemporaneous notes of the ASO from the CDP hearing and the summary and recommendation attached to the notice of determination, which both repeatedly state that petitioner ‘declined’ to provide her new address when prompted by the ASO. There was no trial in which we could resolve this dispute of fact, but even in the absence of an agreement about what petitioner told the ASO–and assuming the accuracy of petitioner’s account–we are able to rule on the Commissioner’s motion.)” Order, at p. 2.

Brenda had filed a change of address with USPS in February, 2017, giving an address in Durham, NC. But in April, 2018, she and her husband filed MFJ, showing an address in Columbia, SC. Brenda’s phonecon with Appeals, when she says she told the ASO she was back in Durham, NC, took place in July, 2018.

ASO affirms the NITL Brenda was contesting, but Brenda is one day late mailing in her petition.

Brenda claims the affirmance wasn’t sent to last known address. IRS says whatever Brenda told (or didn’t tell) the ASO, “… the ASO does ‘not have access to IDRS, the program that manages the information in the Service Master File, and cannot change a taxpayer’s address’ unless the ASO follows a certain procedure by which the ASO fills out a Form 2363 and sends it to Account and Processing Support (Doc. 22, paras. 4-7). (Emphasis added). The Commissioner showed that the ASO in petitioner’s case did not have access to the service master file and that the ASO did not attempt to utilize the procedure to change petitioner’s address by sending a Form 2363 to APS.” Order, at pp. 2-3)(Footnote omitted, but apparently only Appeals Technical Employees can prepare Form 2363, Master File Entity Change, and send it to Account and Processing Support, which alone can lay its hallowed hands upon the Service Master File).

“Petitioner disputes neither of these contentions.” Order, at p. 3.

I doubt that there exists any sane human being outside the guarded domain of the Master Service File who has the foggiest idea what this means, much less how to dispute it.

And here’s the formal statement.

“Clear and concise oral notification is a statement made by a taxpayer in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, the taxpayer must provide the taxpayer’s full name and old address as well as the taxpayer’s social security number, individual taxpayer identification number, or employer identification number. The Service employee must follow established procedures to verify the taxpayer’s identity. The Service employee also will inform the taxpayer that the new address, and not the former address, will be used by the Service for all purposes.

“Rev. Proc. 2010-16, 2010-19 I.R.B.664. (Emphasis added).” Order, at p. 4.

Brenda is out for lack of jurisdiction.

Exactly how anyone is supposed to know this is nowhere stated. So it’s up to you, practitioner.

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