Unfortunately, Judge Cathy (“NCY = No Cognomen Yet”) Fung passes on applying the fuggedaboutit broadbrush of Loper-Bright Ent. to IRS Notice 2010-16, the change-of-address protocol, in Donna Davis, T. C. Memo. 2025-72, filed 7/10/25. She brushes off Donna’s trusty attorney’s attempt to brush off the famous protocol thus: “Because our decision in this case does not rely on Revenue Procedure 2010-16, we need not discuss the deference afforded to the IRS.” T. C. Memo. 2025-72, at p. 3, footnote 4.

I wish Judge NCY Fung had stirred a wee bit silt, as change-of-address jumpballs are a commonplace.

Donna’s got testimony but no paper. She even tried telephoning IRS to get her address change properly inputted but couldn’t get through the automated system. She shows the draft of a letter she says she sent IRS but can’t prove she mailed it. IRS has a properly completed PS 3877 and a tax return showing the address to which IRS sent the SND.

IRS wins; the SND was sent to the last known address, and Donna is out.

What deference, if any, Rev. Proc. 2010-16 gets remains a mystery.