Alan M. Berkun v. Commissioner of Internal Revenue

JORDAN, Circuit Judge:

*1261 If the Internal Revenue Service intends to levy on a restitution-based assessment against a taxpayer who is imprisoned, must it provide notice to him at his prison address? Alan Berkun, who is appealing the tax court's dismissal of his petition for review for lack of jurisdiction, believes due process requires such notice. Alternatively, he argues that the time period for a taxpayer to appeal a notice of intent to levy begins to run only when the notice is actually received.

I

Mr. Berkun pled guilty in 2010 to a number of federal charges, including filing a false 2004…