[DOWNLOAD] "You've Got Mail ... Don't Ignore It! (Federal Income Tax)" by Steven A. Meyerowitz ~ Book PDF Kindle ePub Free

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eBook details

• Title: You've Got Mail ... Don't Ignore It! (Federal Income Tax)
• Author : Steven A. Meyerowitz
• Release Date : January 01, 2010
• Genre: Business & Personal Finance,Books,
• Pages : * pages
• Size : 51 KB

Description

After the IRS determines a deficiency, the IRS can send a notice of deficiency to the taxpayer by certified or registered mail. [IRC [section] 6212(a).] It is sufficient for jurisdictional purposes if the IRS mails the notice of deficiency to the taxpayer at the taxpayer's last known address. The taxpayer, in turn, has 90 days, or 150 days if the notice is addressed to a person outside the United States, to file a petition with the tax court for a redetermination of the contested deficiency. By virtue of IRC [section] 7502, a petition that is timely mailed is deemed to be timely filed. Although timely mailing is generally determined by the postmark date, extrinsic evidence is admissible if a postmark date is either illegible or missing. In a recent case, a taxpayer attempted to rely on extrinsic evidence to argue that she had timely responded to the notice of deficiency she received from the IRS. The tax court was not persuaded. Bell v. Comm., T.C. Sum. Op. 2010-116 (Aug. 17, 2010).

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