Tax Code Ammendments

June 18th, 2008 by admin

The mailing of a deficiency notice to a taxpayer’s former address did not begin tolling the statute of limitations for collecting the tax deficiency. The notice was abated by the IRS, based upon a reasonable belief that it was invalid, two years before the IRS mailed a second deficiency notice to the taxpayer at her correct address. The Tax Court proceeding against the taxpayer arose out of the second notice, which was mailed within the limitations period.

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