John C. Hom & Associates, Inc. v. Commissioner

140 T.C. No. 11

UNITED STATES TAX COURT JOHN C. HOM & ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14081-11. Filed May 7, 2013. R moved to dismiss the proceeding for lack of jurisdiction because petitioner’s corporate powers were suspended at the time the petition was filed. Petitioner contends that the notice of deficiency is invalid for failing to include the address and telephone number of the local office of the National Taxpayer Advocate and that inclusion of a Web page link is inadequate compliance with I.R.C. sec. 6212. Held: The notice was not…