Patmon & Young Professional Corp. v. Commissioner

Respondent mailed a notice of deficiency to petitioner's post office box, whereupon petitioner refused delivery. The petition herein was not timely filed. Petitioner seeks dismissal on the ground that respondent failed to satisfy the notice requirement of sec. 6212, I.R.C., rendering her notice of deficiency invalid. Respondent argues to the contrary and seeks dismissal on the ground that petitioner failed to timely file its petition. Held: Petitioner may not defeat actual notice of the deficiency determination by refusing delivery. Without regard to whether respondent mailed the notice of…