United States Tax Court

“ Commissioner, 769 F.2d at 1380, we conclude that any error attributable to respondent with respect to the mailing of the deficiency notice is rendered harmless by virtue of petitioner's subsequent decision to ignore what was obviously an important piece of correspondence from the Internal Revenue Service. Because we find the deficiency notice in issue to be valid, we will grant respondent's motion to dismiss and deny petitioner's motion to dismiss. ”

“ Specifically, we held that the notice requirements of section 6212 are satisfied where delivery of a deficiency notice is otherwise complete yet the taxpayer declines to take possession of the notice. Simply stated, sound policy concerns dictate that a taxpayer may not turn his or her back on a notice of deficiency.
Applying these principles to the case at hand, we reject petitioner's contention that respondent's purported error in mailing the deficiency notice to the Jennifer Court address prevented delivery of the deficiency notice. ”

“ Reading the interrelated sections of the Code as an integrated whole, it is apparent that the legislative plan contemplates that actual notice of the deficiency should be given where such can reasonably be achieved and that the mailing authorized by sec. 6212 (a) is a means to that end. * * * A mailing that effectively results in actual notice is what is apparently contemplated by the legislative plan. ”