Attorney-at-Law

“BY ANY OTHER NAME”

In Uncategorized on 07/08/2021 at 16:42

The well-known line from the great tragedy immortalized by a cigar brand gives me the text for Richard C. Mathews, 2021 T. C. Memo. 85, filed 7/8/21.

Richard has more beefs than a McDonald’s, but I’ll only focus on one, because I missed John Hobart Zentmyer, 2017 T. C. Memo. 197, filed 10/4/17, where the same issue was canvassed by HHBJJJIJ, a/k/a His Honor Big Julie Judge Julian I Jacobs, and later affirmed by 9 Cir.

Judge Patrick J. (“Scholar Pat”) Urda has this one, and sends Richard off with a footnote.

“Mr. Mathews also observes that his name was misspelled on the notice of deficiency in that it was addressed to ‘Richard Matthews’ rather than ‘Richard Mathews’ and argues that this error invalidated the notice. We do not believe that this typographical error rises to the level that might call the validity of the notice into question, as the notice was sent to Mr. Mathews’ correct address and was also addressed to his wife, with the correct spelling of their last name. Cf. Zentmyer v. Commissioner, T.C. Memo. 2017-197, at *12 (finding that the taxpayer was a party to the examination despite the misspelling of his name on the Form 4549-A, Income Tax Examination Changes, attached to the notice of deficiency), aff’d, 781 F. App’x 621 (9th Cir. 2019).” 2021 T. C. Memo. 85, at p. 6, footnote 4.

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