Opinion
15735-23S
07-23-2024
JESSICA PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served March 12, 2024, the Court directed petitioner to file a supplement to her Reply to Response to Objection to Motion to Dismiss for Lack of Jurisdiction. On April 1, 2024, petitioner filed a Declaration of Jessica Parli-Perkins.
At issue in this case currently is whether respondent mailed the notice of deficiency, dated September 13, 2021, for petitioner's 2018 tax year to her last known address. The notice of deficiency was mailed to petitioner at an address in Campo, California. Petitioner states that prior to moving from Campo, California to Lewiston, Idaho in or about June 2020 she filed a change of address form with the U.S. Postal Service and that she resided in Idaho at the time the notice of deficiency was issued. Respondent, however, has demonstrated that in April 2021, petitioner and her spouse filed their 2020 tax return setting forth an address in Campo, California.
A notice of deficiency mailed to the taxpayer's last known address, as required by Internal Revenue Code section 6212, is valid even if the notice of deficiency is not received by the taxpayer. Guthrie v. Sawyer, 970 F.2d 733, 737 (10th Cir. 1992) (citing Guillen v. Barnes, 819 F.2d 975, 977 (1987)); Yusko v. Commissioner, 89 T.C. 806, 807 (1987). A taxpayer's last known address is generally the address appearing on their "most recently filed and properly processed Federal tax return, unless the [IRS] is given clear and concise notification of a different address." Treas. Reg. § 301.6212-2(a). Section 301.6212-2(b)(2)(i) of the Treasury Regulations allows taxpayers to update their last known address through the USPS National Change of Address (NCOA) database under a specific set of circumstances. In addition, a taxpayer can provide clear and concise notification directly to the IRS by written, electronic, or oral means. See Rev. Proc. 2010-16, §5.04; 2010-19 I.R.B. 664.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Declaration of Jessica Parli-Perkins is recharacterized as a First Supplement to Reply to Response to Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before August 14, 2024, petitioner shall file a second supplement to her Reply to Response to Objection to Motion to Dismiss for Lack of Jurisdiction and therein set forth and discuss in detail, if applicable, how, when (including specific dates), and to whom at the IRS she provided notification between April 2021 and September 2021 of an address different from the Campo, California address used when filing her 2020 tax return in April 2021.