Skip to main content

Are you a legal professional? Visit our professional site

Please enter a legal issue and/or a location
Begin typing to search, use arrow keys to navigate, use enter to select

Terrell v. Comm'r of Internal Rev., No. 09-60822

By FindLaw Staff on November 02, 2010 1:36 PM

Dismissal of Appeal to Tax Court Reversed

In Terrell v. Comm'r of Internal Rev., No. 09-60822, taxpayer's appeal from the tax court's dismissal of her Request for Innocent Spouse Relief as untimely, the court reversed where  the IRS had a duty to exercise reasonable diligence to search for taxpayer's correct address, but failed to do so before sending its Notice of Final Determination.

 

As the court wrote:  "Pamela R. Terrell appeals the Tax Court's order dismissing her petition
for lack of jurisdiction. The Tax Court found it lacked jurisdiction because Terrell filed her petition more than ninety days after the Commissioner of Internal Revenue ("Commissioner") sent her a Notice of Final Determination ("Notice"). Terrell argues that because the Commissioner did not send the Notice to her "last known address," as required by I.R.C. § 6015(e), this Court should find her petition timely as it was filed within ninety days of the Internal Revenue Service ("IRS") mailing the Notice to her correct address."

Related Resources

You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help

Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.

Or contact an attorney near you:
Copied to clipboard

Find a Lawyer

More Options