Damian Gregory, et al v. Commissioner of Internal Reven
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January 04, 2021
3rd Circ. Says Couple's IRS Address Change Adequate
The U.S. Tax Court should have allowed a couple to challenge a deficiency notice issued to them for unpaid taxes because they provided the Internal Revenue Service with sufficient information regarding their change of address, the Third Circuit said.
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January 21, 2020
IRS Had No Notice Of Couple's New Address, 3rd Circ. Told
A couple's submission of tax forms designating legal representation and requesting a filing extension do not constitute notice to the IRS of their address change, the U.S. told the Third Circuit Tuesday, urging it to uphold their tax deficiency.
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November 20, 2019
IRS Should Have Updated Couple's Address, 3rd Circ. Told
Two forms filed with the Internal Revenue Service by a couple hit with a tax deficiency should constitute adequate notice of their changed mailing address, the couple told the Third Circuit on Wednesday.