The deficienies, assessments, liens and levys spring from the revocation of exempt status. The revocations are being challenged in a timely 7824 declaratory judgment action in federal district court for the District of Columbia.
Just because someone (including artificial someones) doesn't pick up the Notice of Deficiency doesn't have any impact on the statutory date to file in Tax Court.No person was in position to claim the Notice of Deficiency allegedly mailed 12/30/08. The office was closed from 12/24/08 to 2/1/09. The mail was held by elderly neighbors. There was no sign of any trouble with the IRS. The 2006-2007 Audit went well. WTPC had not received from the IRS a signed copy of Form 872 which WTPC had signed in July of 2007. Up to 2009, all extensions to file were accepted.
It's pathetic that such a massive organization as WTP doesn't have an office stff -- or even a rent-an-office -- capable of handling its mail on a timely basis.
Unless Bob actually has a case going to challenge the revocations AND he wins it, he's toast.