John C. Hom & Associates, Inc. v. Commissioner, 140 T.C. 11

Petitioner John C. Hom & Associates, Inc. was incorporated in California on April 2, 1986.
California Franchise Tax Board suspended petitioner's powers, rights, and privileges on March 1, 2004, with suspension lasting until April 13, 2012.
Respondent issued a notice of deficiency dated March 16, 2011, listing deficiencies, additions to tax, and penalties for multiple years.
Petition was filed June 13, 2011, after the suspension had begun and before reinstatement.
Respondent moved to dismiss for lack of jurisdiction due to the suspension; petitioner argued the notice of deficiency was invalid for not including local Taxpayer Advocate contact details; petitioner later challenged the notice for this requirement.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Validity of the notice under 6212(a) regarding Taxpayer Advocate information	Hom contends the notice fails to include Advocate contact details.	Respondent asserts the notice complies and provides access to Advocate information by other means.	Notice valid; no prejudice from the minor noncompliance.
Jurisdiction to hear the petition given corporate suspension at filing	Hom argues suspension ended or does not prevent filing.	Hom's corporate capacity suspended at filing; lacks jurisdiction to petition.	Dismissal for lack of jurisdiction granted.

Smith v. Commissioner, 114 T.C. 489 (2000) (notice sufficiency; prejudice not shown; last date need not be exact for validity)
Elings v. Commissioner, 324 F.3d 1110 (9th Cir. 2003) (non-prejudicial minor error in notice not invalidating it)
Monge v. Commissioner, 93 T.C. 22 (1989) (premise for deficiency jurisdiction and notice validity analyses)
Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268 (2000) (corporate capacity and jurisdiction when suspended)
Rochelle v. Commissioner, 116 T.C. 356 (2001) (supports Smith/Elings reasoning on notice validity)