Taxpayers adequately apprised the IRS of their change in address

Written by promotiondept

May 4, 2021

Taxpayers adequately apprised the IRS of their change in address The Third Circuit held that a taxpayer couple’s submission of two forms that used their new address, along with direct communication of the address change to an IRS agENT, was sufficiENT notification. Thus, the appellate court vacated the Tax Court’s holding that the IRS had […]

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Taxpayers adequately apprs the of ther change n ress

The Thrd Crcut held that a taxpayer couple’s submsson of two fs that us ther new ress, along wth drect communcaton of the ress change to an agent, w suffcent notfcaton. Thus, the appellate court vacat the Tax Court’s holdng that the had sent a vald notce of defcency to the taxpayers’ lt known ress of ther fer resdence and that the taxpayers had not provd the wth clear and concse notfcaton of the change.

Facts: n June 2015, Daman and Shayla Gregory mov from Jersey Cty, N.J., to Rutherford, N.J. They dd not fle a F 8822, Change of ress, to nf the of ther new ress. Ther 2014 feral , fl n October 2015, had ther Jersey Cty ress on t. After the began an audt of the Gregorys’ 2013 return n November 2015, ther CPA sent F 2848, Power of Attorney and Declaraton of Representatve, to the usng the taxpayers’ new ress. He also us the new ress n Aprl 2016 when he fl F 4868, Applcaton for Automatc Extenson of Tme to Fle U.S. ndvdual , to extend the flng date for the Gregorys’ 2015 . Sometme n the summer of 2016, after the had sent the Gregorys a letter to the Jersey Cty ress nfng them that ther 2014 w also beng audt, the CPA also told an agent durng a telephone conversaton that the taxpayers had a new ress.

On Oct. 13, 2016, the sent the taxpayers, agan to ther Jersey Cty ress, a notce of defcency that w subsequently return to the . On Jan. 17, 2017, more than 90 days after the defcency notce w sent, the taxpayers became aware of t and fl a petton to the Tax Court for relef.

The Tax Court held that the petton w not tmely and that the had provd the taxpayers wth suffcent notce of the defcency because the two fs the Gregorys submtt had not provd the wth clear and concse notfcaton of a dfferent ress (see “Tax Matters: Taxpayers Dd Not Properly Notfy of ress Change, the Tax Court Holds,” JofA, June 2019, www.journalofaccountancy.com). The taxpayers appeal the decson to the Thrd Crcut.

ssues: The s requr to send a defcency notce to a taxpayer’s lt known ress, whch starts the 90day perod allow for the taxpayer’s response. A taxpayer’s lt known ress s “the ress that appears on the taxpayer’s most recently fl and properly process Feral , unless the [] s gven clear and concse notfcaton of a dfferent ress” (Regs. Sec. 301.62122(a)). Clear and concse notfcaton, accordng to Rev. Proc. 201016, may be made orally, electroncally, or n wrtng, n specf manners. Rev. Proc. 201016 also specfes that a return for ths purpose does not nclude applcatons for extensons of tme to fle a return or powers of attorney. Courts have requr the to use reonable dlgence to determne a taxpayer’s lt known ress, wth such dlgence defn what “the knew or should have known” when t sent a defcency notce, ncludng nfaton stor on ts computer system (Abeles, 91 T.C. 1019, 1035 (1988)).

The taxpayers argu that ther CPA’s actons consttut a clear and concse notfcaton of an ress change, whle the argu that the taxpayers fal to follow clear procures to offcally change ther ress wth the .

Holdng: The Thrd Crcut found, ctng the Ffth Crcut decson n Terrell, 625 F.3d 254 (5th Cr. 2010), that “n deterng whether the had clear and concse notce of an ress change, the proper nqury s what the knew or should have known.” The court held that the CPA’s communcaton to the , whch provd the wth actual notce of the ress change, combn wth the recept of two fs wth an uat ress, w suffcent notce that the Servce knew or should have known of the taxpayers’ ress change. The court not that when Rev. Proc. 200118, the precessor of Rev. Proc. 201016, w n effect, the Tax Court had twce allow uat resses on F 2848 to be suffcent notce of an ress change (Hunter, T.C. Memo. 200481, and Downng, T.C. Memo. 2007291).

The court vacat the Tax Court’s decson and remand the ce for further consderaton consstent wth the appellate court’s holdng.

— By Charles J. Rechert, CPA.


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