Coleman v. Commissioner
United States Tax Court
Ps contend that the period within which to assess and collect deficiencies had expired at the time R mailed Ps' notice of deficiency. As proof of timely mailing, R offered habit evidence and a Form 3877 (certified mailing list). The Form 3877 on which Ps' names and address were shown did not bear a U.S. Postal Service cancellation stamp or the initials of the postal clerk.
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Ps contend that the period within which to assess and collect deficiencies had expired at the time R mailed Ps' notice of deficiency. As proof of timely mailing, R offered habit evidence and a Form 3877 (certified mailing list). The Form 3877 on which Ps' names and address were shown did not bear a U.S. Postal Service cancellation stamp or the initials of the postal clerk. Among other evidence, R also offered the Forms 3877 which preceded and followed the one without a cancellation stamp. The surrounding Forms 3877 contained a timely postmark and initials of a postal employee. Held: The…
1Opinion of the Court
GERBER, Judge:
We consider here whether respondent timely mailed the notice of deficiency or whether the period has expired for the assessment and collection of any deficiencies in tax for years 1977 through 1981. We previously denied petitioners’ motion for partial summary judgment on this issue and ordered that separate proceedings be conducted on the question of the expiration of the period of limitation on assessment prior to a trial on the remaining issues. If we decide that the notice was timely mailed, a separate trial on the issues raised in the notice of deficiency may be necessary.…
2Cases cited13 opinions
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- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Adler v. CommissionerUnited States Tax Court · 1985
- CBS Inc. v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 1988
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