Charles Garrett, III, et al v. Commissioner of Internal Reven
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December 18, 2019
3rd Circ. Affirms Validity Of IRS Deficiency Notice
The Internal Revenue Service provided a couple with sufficient notice of their tax deficiency using their last known address, making their suit challenging the validity of the notice untimely, the Third Circuit said Wednesday.
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July 29, 2019
NJ Couple's Tax Bill Sent To Right Address, US Tells 3rd Circ.
The U.S. Tax Court was correct in finding that an Internal Revenue Service notice of deficiency was valid because it was sent to a New Jersey couple's last known address, the U.S. told the Third Circuit on Monday.
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June 28, 2019
IRS Failed To Inform Couple Of Tax Debt, 3rd Circ. Told
The Internal Revenue Service violated a couple's due process rights by not sending a notice of tax deficiency to the correct address, they told the Third Circuit.