Procedurally Taxing: Nuance in Determining the Taxpayers Last Known Address – Designated Orders, November 2, 2020 (June 17, 2021)

Caleb Smith, Visiting Associate Clinical Professor and the Director of the Ronald M. Mankoff Tax Clinic at the University of Minnesota Law School, discusses the recent Ninth Circuit opinion that applies the Declaratory Judgment Act and the path that led to the court’s finding that the DJA prevented the court from reaching the merits of the dispute. The article begins as follows:

The Importance of the “Last Known Address” I teach my students that many of the important “milestones” in federal tax procedure are hit by the IRS mailing a letter. This is seen with the Notice of Deficiency -the letter which generally makes assessment possible for the IRS in deficiency cases. IRC § 6212(b) lays out where a Notice of Deficiency should be mailed to, noting that the taxpayer’s “last known address” is sufficient. The statute says effectively nothing about what someone’s last known address should be, so the Treasury Regulations and other guidance pick up the slack. The stakes are high (potentially invalidating the deficiency assessment), so determining exactly what the last known address is can be a very contentious issue.

To see the full article, click: “Nuance in Determining the Taxpayers Last Known Address – Designated Orders, November 2, 2020.”

Posted by Bella Hoang, Managing Associate Editor, Wealth Strategies Journal.

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