Daily Tax Tip Spotify Podcast and/or WordPress Blog Post and Reversing the Tax Court, Third Circuit Holds That IRS Did Not Send Notice to Taxpayer’s Last Known Address

Don Fitch CPA Tax Tip and www.Paylesstax.com
Tax Court, Third Circuit Holds That IRS Did Not Send Notice to Taxpayer's Last Known Address
Tax Court, Third Circuit Holds That IRS Did Not Send Notice to Taxpayer’s Last Known Address

This Daily Tax Tip Spotify Podcast and/or WordPress Blog Post discusses the Tax Court reversal by the the Third Circuit. The Third Circuit held that the IRS Did Not Send Notice to Taxpayer’s Last Known Address.

Gregory v. Comm'r, 2020 PTC 393 (3d Cir. 2020
Gregory v. Comm’r, 2020 PTC 393 (3d Cir. 2020
Gregory v. Comm'r, 2020 PTC 393 (3d Cir. 2020)
Gregory v. Comm’r, 2020 PTC 393 (3d Cir. 2020)

The Third Circuit vacated a ruling in Gregory v. Commissioner, 2020 PTC 393 (3d Circuit 2020) by the Tax Court which found that the IRS had properly sent a notice of deficiency to a couple’s last known address by sending the notice to their former address, which the taxpayers’ CPA had incorrectly listed on their 2014 tax return, even though the taxpayers had subsequently listed their new address on IRS forms, although not on an official IRS change of address form.

The Third Circuit found that Form 8822 Change of Address, has not been consistently required to notify the IRS of an address change, and further found that the IRS had actual notice that the taxpayers had moved because, before the notice of deficiency was issued, the taxpayers’ CPA told an IRS agent conducting an audit that the taxpayers had moved.

Tax Tip Take Away:

Form 2848 Power of Attorney provides clear and concise notification of an address change by the taxpayer.

Please contact the office of Don Fitch Accountancy at (760)567-3110 or Email Don.Fitch@CPA.com if you have any questions or would like additional information.

Thank You for your Business. Don Fitch, CPA
Thank You for your Business. Don Fitch, CPA

DON FITCH, CPA
74478 Highway 111 #3
Palm Desert, CA 92260

Toll Free: (877)CPA-Help or (877)272-4357
Cell: (760)567-3110
Fax: (760)836-0968

Email: DonFitchCPA@paylesstax.com
Website: https://www.paylesstax.com

P.S. My firm is based upon referrals. Please feel free to refer my firm to anyone you know that is looking for a new CPA and/or tax preparer. Thank you in advance.

Tax Court, Third Circuit Holds That IRS Did Not Send Notice to Taxpayer's Last Known Address
Tax Court, Third Circuit Holds That IRS Did Not Send Notice to Taxpayer’s Last Known Address
Allow us to Help you complete your Tax Returns from 1913 to present (100+ Years) and for any of the 50 States.

(01142021-244)

Published by Don Fitch, CPA

Offers in Compromise, Wage Levy Releases, Installment Agreements, IRS Audits, and much more IRS assistance. Also, allow us to Help you complete your Tax Returns from 1913 to present (100+ Years) and for any of the 50 States.

Leave a Reply

%d bloggers like this: