Steven Hoffenberg v. Commissioner of Internal Revenue

Petitioner-appellant Steven Hoffenberg (the “taxpayer”) appeals from a decision of the United States Tax Court (Fay, J.) upholding the sufficiency of the Commissioner’s mailing of a Notice of Deficiency to the taxpayer’s last known address under I.R.C. § 6212 and dismissing the taxpayer’s petition as untimely under I.R.C. §§ 6213(a), 7502. For the reasons that follow, we affirm.

BACKGROUND

On October 10, 1985, the Commissioner sent a statutory Notice of Deficiency by certified mail to petitioner at the following address:

Steven Hoffenberg

c/o Jesse Vogel, Esq.

34 Paerdegat 10 Street

Brooklyn, New…