We know there is no mandated form for a Statutory Notice Of Deficiency (SNOD; see Section 6212). A SNOD need state only type of tax, tax year, amount of deficiency (difference between tax imposed by law and tax stated on return), and “shall include a notice to the taxpayer of the taxpayer’s right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office.”
We also know that the statutorily-mandated period wherein a SNOD may be petitioned to Tax Court is 90 (count ’em, 90) days “after the notice of deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day).” And it’s 150 days for offshoreniks.
So must the SNOD state the date whereon it was prepared or issued?
Sharif M. Giurgius, Docket No. 11263-20S, filed 3/5/21, thinks so. IRS claims Sharif was late with his petition and moves to toss, attaching to its motion papers an undated SNOD, and certified mail list showing date of mailing. Sharif objects, “emphasizing the undated state of the notice.” Order, at p. 1.
Ch J Maurice B (“Mighty Mo”) Foley wants to hear from IRS.
Taishoff says, whatever the result here, the date of issue should appear on every SNOD, even though date of mailing governs (and maybe the SNOD should so state).
