Garrett v. Comm'r
United States Tax Court
P, who made no returns of income tax for the years in issue, objects to R's proceeding with collection of unpaid tax solely on the ground that, for failure of R to mail to her a notice of tax deficiency (notice), he could not assess the unpaid tax and, therefore, could not by administrative means collect it from P. Held: P bears the ultimate burden of proving that R did not mail the notice.
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P, who made no returns of income tax for the years in issue, objects to R's proceeding with collection of unpaid tax solely on the ground that, for failure of R to mail to her a notice of tax deficiency (notice), he could not assess the unpaid tax and, therefore, could not by administrative means collect it from P. Held: P bears the ultimate burden of proving that R did not mail the notice. Held, further, accepting P's implicit claim that she did not receive the notice as sufficient to shift to R the burden of going forward with evidence to prove that he mailed the notice to P, R has carried…
1Opinion of the Court
SHARON L. GARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garrett v. Comm'r
Docket No. 28049-14L
United States Tax Court
T.C. Memo 2016-179; 2016 Tax Ct. Memo LEXIS 178; 112 T.C.M. (CCH) 343;
September 26, 2016, Filed
Garrett v. Comm'r, T.C. Memo 2015-228, 2015 Tax Ct. Memo LEXIS 237 (T.C., 2015)
Decision will be entered for respondent.
P, who made no returns of income tax for the years in issue, objects to R's proceeding with collection of unpaid tax solely on the ground that, for failure of R to mail to her a notice of tax deficiency (notice), he could not assess the unpaid tax…
2Cases cited7 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Levin v. CommissionerUnited States Tax Court · 1986
- Coleman v. CommissionerUnited States Tax Court · 1990
- O'Rourke v. United StatesCourt of Appeals for the Second Circuit · 2009
2 more not listed; retrieve them via the Exa API.
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