2011 Tax Ct. Memo LEXIS 239
Tax Ct.2011Background
- Petitioners filed 1986, 1988, and 1989 tax returns; taxes for those years were assessed after audits.
- Notice of determination under 6320/6330 was issued; petition filed for review of collection actions for multiple years.
- Prior Opinion (2010) left unresolved whether a notice of deficiency was issued for 1986, 1988, 1989.
- On remand, Appeals Office placed Forms 4340 and copies of notices of deficiency into the file; dates show assessments in 1992–1993.
- Forms 4340 lacked explicit statement that a notice of deficiency was mailed; addresses on notices matched petitioners’ last known address.
- Petitioners did not testify to non-receipt of notices and did not raise irregularity during proceedings.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the notice of deficiency mailing was properly verified on remand | Jordan contends no proper mailing verification. | IRS may rely on Forms 4340 and notices to verify mailing. | Yes; verification via Forms 4340 and notices suffices. |
| Whether Forms 4340 can verify mailing when they lack explicit mailing statements | Forms 4340 do not state notices were mailed. | Forms 4340 plus notices still show timely mailing. | Yes; combined with notices they establish proper mailing. |
| Whether petitioners showed any irregularity in the assessment/notice process | No notice mailed; irregularity exists. | No irregularity proven; records support mailing. | No irregularity shown; burden on petitioner to prove irregularity not met. |
Key Cases Cited
- Nestor v. Commissioner, 118 T.C. 162 (2002) (Form 4340 can verify assessments absent irregularities)
- Hoyle v. Commissioner, 136 T.C. 463 (2011) (Form 4340 can verify mailing when no irregularity identified)
- Coleman v. Commissioner, 94 T.C. 82 (1990) (Form 3877 mailing evidence establishes proper mailing)
- Magazine v. Commissioner, 89 T.C. 321 (1987) (Postal proof supports mailing validity)