Appeals Officer Abused Discretion in Failing to Verify Notice of Deficiency Was Properly Mailed, Bloomberg Law Tax
May 31, 2019
On May 20th, 2019, Taylor English tax attorneys Vivian Hoard, Scot Burton, Brian Gardner won a Tax Court case for Jevon Kearse involving a $1+ million tax deduction for a theft loss. While the parties litigated the underlying liability at trial, the Tax Court chose to dispose of the matter by noting that the appeals officer failed to properly verify that the notice of deficiency was mailed to the taxpayer. At the time of trial the IRS could not produce proof that it had properly mailed the notice of deficiency. Failure to properly mail a notice of deficiency renders the tax assessment invalid.
A summary of the case is available in Bloomberg Tax.