Any success stories about IRC 6213(a)

[Kimokeo]

I've read many a case where a protestor claims they weren't provided the statutory notice of deficiency.

From what I've been able to find, there are no winning cases.

Has anyone ever proved a wrong address was used for a statutory notice?

Who?

[LaVidaRoja]

There have been a few, rare cases where the petitioner was able to show that the Service had their correct address, and did not send the SND to that address. Usually, whether or not the address was correct, if the petitioner received the Notice and had sufficient time to file the petition, the Court will rule that receipt was adequate.

The Court usually looks at two items:
1. Did the petitioner receive the Notice within the 90 days? If so, adequate.
2. Did the IRS have in the available records at the time the Notice was issued, the petitioner's correct address? If not, so long as the Notice was issued to "The last known address", the petitioner will usually not prevail in saying "I never received the Notice."

As the Service's own computer systems have gotten more sophisticated in allowing address updates, and given that IRS people in charge of issuing Notices of Deficiency have been given access to commercial "people locator" software, the likelyhood of a petitioner prevailing on the "The IRS didn't send me a notice" claim has diminished.

If you search "last known address" in the Tax Court database, you may find something.

[LPC]

See Alan Lee Kuykendall et ux. v. Commissioner, 129 T.C. No. 9, No. 16232-06L (9/25/2007), for a case in which a taxpayer prevailed. (Although I'm not sure why, because it looks as though the notice was sent to the taxpayers' last known address. The fact that the taxpayers had moved is not the IRS's problem.)

I've never seen a case in which a taxpayer prevailed even though, according to IRS records, the notice was sent to the correct address. The only cases I have seen in which taxpayers have prevailed are cases in which it was agreed that the notice was not sent to the taxpayer's current address.

[ASITStands]

I am aware of a case in which the taxpayer prevailed.

No return was filed. The taxpayer moved from one State to another. The IRS used deficiency procedures to make a substitute for return then moved to collect by levy.

Taxpayer received collection notices at the new address and called for a CDP hearing. Taxpayer was unable to convince the Appeals Officer they had not received the SNOD.

However, one month prior to the notice of deficiency, and one month after, the IRS mailed notices to the taxpayer at their current address but mailed the notice to last known address.

After the initial pleadings in tax court, Petitioner presented evidence that the IRS knew the proper address one month before and one month prior, and the Judge agreed.

Case dismissed as moot. Taxpayer then filed a return and disputed penalties.

The taxpayer prevailed in a levy action before tax court but realized the IRS could simply renew deficiency procedures for an unfiled return and issue a new notice of deficiency.

As a result, they subsequently filed a return and paid the tax and penalties.

[Quixote]

The IRS employees responsible for sending the NODs are low level clerks. They are not paid to think for themselves, so they slavishly follow their written procedures. So most NODs are mailed to the last known address as required. Exactly how many are not sent to the last known address is probably unknown. If the IRS determines that an NOD was not properly mailed and that resulted in a default assessment, they will usually abate the assessment. That is so rare an occurence that I doubt that anyone is keeping count of how often it happens.

[Kimokeo]

I found a good case with reasoning...

Delman v. Commissioner. It's an old case, but each step was analyzed.