When He Has an Envelope

Ex-Ch J Michael B (“Iron Mike”) Thornton will sink his metaphorical teeth deeply into whatever comes, even the humble envelope that supposedly brought the disputed SNOD to Cameron Stewart, Docket No. 6771-19L, filed 9/24/21.

Note that Cam’s POA [sic] mistakenly calls him/herself a “POA” (probably means representative designated in a Form 2848) and the Section 6213 notice of deficiency a “NOD” whereas IRS correctly calls it a “snod”; did I copy them or did they copy me?

But ex-Ch J Iron Mike eschews such blather, and goes to the paper. Did IRS timely send a SNOD to Cam? It looks like not, after ex-Ch J Iron Mike goes through IRS transcripts replete with unintelligible codes, dubious notations from SOs at Appeals, and the purported envelope wherein was mailed the SNOD. When ex-Ch J Iron Mike gets through deconstructing the envelope and peripheral documents, not even a scrap remains.

Appeals proffers a contest of underlying liability (deficiency), but that’s a nonstarter absent a SNOD.

“The notice of determination notes petitioner’s assertions in his Form 12153 that he had received no notice of deficiency and that the IRS tax transcript that had been provided to him did not show the issuance of any notice of deficiency. In response to these assertions, the notice of determination states with little elaboration, ‘The Appeals Officer determined that you should be given the opportunity to challenge the liability during the appeal telephone conference.’ From this response it would appear that Appeals sought in effect to cure any defect in the mailing of the notice of deficiency by conceding petitioner the opportunity to dispute his underlying liability. Allowing petitioner the opportunity to dispute his underlying liability does not, however, perfect an assessment made in derogation of section 6213(a).” Order, at p. 10. (Citation omitted).

So the only issue here is a grab of State tax refund in partial satisfaction of the alleged deficiency. Cam’s POA (representative) says there isn’t any deficiency, as no SNOD was sent to Cam’s last known address, hence no valid assessment, and SOL has run on that year.

IRS wants summary J, magnanimously admits Cam gets the benefit of every favorable inference, but ex-Ch J Iron Mike was giving Cam that anyway.

Relinquishing jurisdiction, ex-Ch J Iron Mike sends Cam and IRS off to go try the case.