June 11, 2019 - Douglas Myser

Tax court ruling on address change. Since adding Federal Tax Court services in all 50 States to our services, Federal Tax Resolution's Blog will now also feature articles pertinent to Tax Court issues. Although we occasionally posted some articles, we will deem to provide more content relevant to Tax Court issues, for those who are looking for important information that might be relevant to a Tax Court issues they face. Federal Tax Resolution can provide you with Tax Court Services in your jurisdiction or ours. Ask us which would work better for you. Tax Court ruling on address change.

The Tax Court held that a notice of deficiency sent to a husband and wife taxpayers previous home address shown on their latest filed tax return was valid, despite the fact they had listed their new address on Form 2848, Power of Attorney, and form 4868, Application for Automatic Extension of Time to File U.S. Income Tax Return, both sent to the IRS with clear and concise notification of a different address for purposes of updating the taxpayers last known address.

On June 30th, 2015 Damian and Shayla Gregory moved from Jersey City, N.J., to Rutherford, N.J. The couple used the Jersey City address when they filed their 2014 federal income tax return, however the they submitted the Power of Attorney, they used the Rutherford, N.J. address.

For the Tax Court to have jurisdiction to hear a taxpayer's case, a taxpayer must petition the court for relief of a valid deficiency notice within 90 days of the date the notice was mailed to the taxpayer. One of the requirements of a valid deficiency notice is that it must be sent to the taxpayers last known address. Under the regulations, the last known address is the address that appears on the taxpayers most recently filed and properly processed federal tax return, unless the IRS has been given clear and concise notification of a different address.

The Court ruled that the Power of Attorney and Extension form filed by the Gregory's did not qualify. If you have a tax debt and do not want to go to Tax Court, but want to explore Tax Relief options, call this 35 year old Tax Resolution Company for all Tax Relief options in the IRS code, including the IRS Fresh Start Program. We are the Fourth Oldest Tax Resolution Services firm in America.