T.C. M em o . 2 0 1 8 -1 9 2

UNITED STATES TAX COURT
JEFFREY D. GREGORY, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 0 9 0-1 6L. Fi l edNo vem b er 2 0 , 2 01 8
.
R fi l eda n o t ice o f Fed eral t ax l ien t o s ecu re t h e co l l ect i o n o f an u np ai dl iab i l i t y

s h o wno n P's Fed eral i n co m e t ax retu rn fo r 2 0 0 5 an d a d efi ci en cy

R d et erm i n edfo r 2 0 0 9. P d o es n o td i s p u t e h i s l i ab i li t y fo r 2 0 05 b ut ch al len g es th e v al id i t y o f R's as s es s m en to f a d efi ci en cy fo r 2 0 09 b ecau s e o f an al l eg edfai l u re t o m ai l h i m a n o t ice o f d efi ci en cy . Hel d : A " rep ri n t " o f a n o t ice o f d efi ci en cy fo r P's 2 0 0 9 t ax ab l e y ear ev id en ces th e creat i o n o f t h e n o t ice b efo re as s es sm en t , ev en th o u g h the rep ri n twas p rep aredm o re t h an two y ears aft er t he al leg ed m ai l i n g o f th e o ri g in al n o t i ce an do m i t t edo r m i s s tat ed i n fo rm at io n th atwo u l dh av e ap p eared o n an y n o t i ce act ual l y

m ai l ed
. Hel d , fu rt h er, a cert i fi edm ai l l i sts u ffi ci en tt o ev i d en ce t h e m ai l i n g o f a n o t ice o f d efi ci en cy n eed n o tu s e ano ffi ci al U.S. Po s t al Serv i ce fo rm .-2
- Hel d , fu rt h er, a v al i dn o t i ce o f d efi ci en cy n eedn o tco m p l y wi t h th e d efi n it i on o f t hatt erm p ro vi d ed i n t h e In t ern al Rev en u e M anu al an dth u s n eedn o ti ncl u d e al l o f t he i n fo rm at i o n l i s t ed i n t h at d efi n i t io n . Hel d , fu rt h er, t h e o m i ss i o n fro m a n o t i ce o f d efi ci en cy o f t h e l as td ay t o fi l e a t i m el y

p et i t i o n fo r red et erm i n at io n d oes n o t i n v al i d at e t h e n o t i ce. Ro ch el l e v . Co m m i s s i o n er, 1 16 T.C. 3 5 6 (2 0 0 1 ), aff'd , 2 9 3 F.3 d 7 4 0 (5 t h Ci r. 2 0 0 2 ), fo l l o wed
. Hel d , fu rt h er, a t ech n i cal s erv i ces t erri t o ry m an ag er h as au th ori t y t o s i g n an di ss u e a n o t i ce o f d efi ci en cy . M u n cy v . Co m m is s i o n er, T.C. M em o . 2 0 17 -8 3 , aff'd , 8 90 F.3 d 7 2 4 (8 t h Ci r. 2 0 1 8 ), fo l l o wed
.

J effreyD. Greg o ry , p ro s e. Sh aryn M . Ort eg a, fo r res p o n den t .

M EM ORANDUM OPINION HALPERN, Ju d g e: Th i s cas e i s b efo re u s fo r rev iew o f a d et erm i nat i o n b y th e In t ern al Rev en u e Serv i ce (IRS) Ap p eal s Offi ce (Ap p eal s ) t o s u st ai n t h e fi l i n g
o f a n o ti ce o f Fed eral t ax l i en (NFTL) co n cern i n g p et i t i o ner's u np ai d Fed eral i n co m e t ax l i ab i l i t i es fo r h is t ax ab l e y ears en d edDecem ber 3 1 , 2 0 05 an d2 0 0 9
. Pet i t io n er h as co n ced edal l i s s u es o t h er t h an t h e v al i d i t y o f res p o n d en t 's
as s es s m en to f a d efi ci en cy fo r 2 0 0 9. [* 2 ]-3
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[* 3 ] Back gro u n d Res id en ce Atth e t im es p et i t i o ner fi l edth e p et i t i o n an dth e am en dedp et i t i o n , h e
res i dedi n Cal i fo rn ia. Tax Retu rn s , Paym en t s , an d Ad d i ti o n al As s es s m en t Pet i t i o ner d i dn o tfi l e a Fed eral i n co m e t ax retu rn fo r h i s t ax ab l e y ear en d ed Decem b er 3 1 , 2 0 05 , u n t i l J u l y 3 0 , 2 0 08 , an d d i dn o tb eg i n p ay i n g th e t ax s h o wnas du e o n thatreturn u n t i l Au g u s t2 0 0 9 . He fi l ed a t i m el y retu rn fo r h is 2 0 0 9 t ax ab l e y ear an dp ai dth e l i ab i l i ty s h o wno n th atreturn . OnAp ri l 8 , 2 0 1 3 , res p o n d en tas s es s ed ad d i t i o n al t ax an d an accu racy rel at ed p en al t y

fo r p et i t i o n er's 2 0 0 9 t ax ab l e y ear. Pet i t i o n er cl ai m s t h ath e n ev er recei v eda n o t ice o f d efi ci en cy fo r t h aty ear. Th e NFTL an dPet i t i o n er's Req u es tfo r a CDP Heari n g Res p o n d en tm ai l ed t h e NFTL t o p et i t i o n er o n J an uary 2 8 , 2 0 1 4 . On e m o n t h l at er, res p o n d en t recei v edp et i t i o n er's req ues tfo r a co l l ect i o n du e p ro ces s (CDP) h eari n g . Inh i s h eari ng req u es t , p et i t i o ner s tat edh i s b el i ef t h ath e was n o t l i ab l e fo r t h e as s es s edt ax . He al s o s tat edh i s d es i re t o " [v ] eri fy wh et h er o r n o tth e IRS
co m p l iedwi t h al l p ro p er p ro cedu res as req u i redb y l aw" an d h i s i n teres ti n d i s cu s s i n g co l l ect i o n al t ern at i v es i n reg ardt o an y am o un t s h e m i gh tactu al l y o we.-4
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[* 4 ] CDP Heari n g an d No t i ce o f Det erm in at i o n Up o n b ei ng as s i gn edt o p et i t i o n er's cas e, res p o n d en t's Ap p eal s Offi cer Al i ci a Ho wardrev i ewedp et i ti o n er's fi l e an dtran s cri pt s . Th e fi l e ap p aren t l y d i d
n o ti n cl u d e a n o t i ce o f d efi ci en cy fo r p et i t i o n er's 2 0 09 t ax ab l e y ear b ecau s e M s . Ho wardreq u es t eda co p y o f t h e n o t i ce, al o ng wi t h a cert ifi edm ai l l i s t , fro m
res p o n d en t's Ex am in at i o n Di vi s i o n . OnFeb ru ary 1 7 , 2 0 1 5, Val eri e W eb er, a s eco n dAp peal s o ffi cer as s i g n edt o p et i t i o n er's cas e, recei v eda " rep ri n t " o f a n o t i ce o f d efi ci en cy fro m Bri anJ u s t er, a g ro up m an ag er fo r res p o n den t 's Sm al l Bu si nes s / Sel f-Em pl o y ed(SB/ SE) Ex am Tech n i cal Serv i ces Gro up . Ina d ecl arat i o n o f M r. J u s t er t h atth e p art i es s ub m i t t ed attri al , h e ex p l ai nedth at , as p arto f h i s o ffi ci al du t i es , h e s up erv i sedem pl o y ees i n th e u s e o f " an Acces s d at ab as e p ro g ram wh i ch g en erat es No t i ces o f Defi ci en cy ." M r. J u s t er d es cri b edth e d o cu m en th e p ro v i d edt o M s . W eb er as " a rep ri n t edco p y
o f a No t i ce o f Defi ci en cy i ss uedt o p et i t i o ner * * * fo r t ax y ear 2 0 0 9
. " Aft er ex ch an g i n g co rres p o n d en ce wi t h p et i ti o n er, M s. W eb er s p ok e wi t h h i m b y t el ep ho n e o n M arch 1 8 , 2 0 15 . Duri n g thatcal l, acco rd i n g t o M s . W eb er, p et i t i o n er co n ced edh i s l i ab i l i t y fo r h i s 2 0 0 5 t ax ab l e y ear an das k ed fo r m o re t i m e t o g at h er i n fo rm at i o n co n cern i n g h i s l i ab i li t y fo r 2 0 0 9 . M s . W eb er al l o wed p et i t i o n er t wo m o re week s. In earl y Ap ri l 2 0 1 5, p et i t io n er s ubm i t t edd o cu m en t s-5
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[* 5 ] fo r reco n si d erat i o n o f h is 2 0 0 9 d efi ci en cy an d , i n a fax ed l et t er t o M s. W eb er, rai s edqu es t io n s ab ou tthe i s s u an ce o f a n o ti ce o f d efi ci en cy fo r t h at y ear. M s . W eb er fo rward edp et i t i o n er's d o cu m en t at i on t o Ex am /Ap p eal s , wh i ch d et erm i n ed th atth e i n fo rm at i o n d i dn otwarran tan y ch an g es i n t h e as ses s edam o u n t s . M s . W eb er t hen rei t erat edt o p et i t i on er a req u es t fo r fi n an ci al i n fo rm at i o n t o al lo w fo r
co n si d erat io n o f co l l ect i o n al t ern at i v es , b u tp et i t i o ner d i dn o tco m p ly wi t h th at req u es t . In Decem b er 2 0 15 , res p o n den ti s s u eda n o t ice o f d et erm i n at i o n s u s tai n i n g th e NFTL. Unp ai dBal an ce fo r 2 0 0 5 Wh en th e Co u rtas k ed p et i t i on er attri al t o i d en t i fy an y i s s u es reg ard i n g h i s 2 0 0 5 t ax ab l e y ear, h e res p o n ded : " A tth i s p o i n ti n t i m e * * * n o t h in g . " Pet i t i o n er ag reedth atres p on d en t h ad n o tas s es s edan y t ax fo r 2 0 05 b ey o n d t h e am o u n t
s h o wno n h i s retu rnan dth ath e h adn o tp ai dth at am ou n ti n fu l l. Res p o n d en t 's
co u ns el th en i n t erject edth atp et i t i o n er's 2 0 0 5 t ax l i ab i l i t y h ad b een fu l l y p ai d . A tran s cri p to f p et i t i o ner's acco u n tfo r h i s 2 0 0 5 t ax ab l e y ear jo i n t l y s ubm i t t edb y

th e p art i es , h o w ev er, s h o ws a b al an ce du e as o f Decem b er 7 , 2 01 6 , o f $ 1 ,1 6 9 .0 3
.-6
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[* 6 ] Rep ri n t o f 2 0 0 9 No t i ce o f Defi ci en cy Attri al , the p art i es jo i nt ly s ub m i t t eda d ocu m en t t h ey d es cri b e as " a t ru e an d
co rrect co p y

o f an u n d at edco p y

o f a n o t i ce o f d efi ci en cy , co m p ri s edo f fo u r p ag es , fo r t ax y ear 2 0 0 9 , acqu i redb y Ap p eal s an d p ro v i dedt o p et it i on er." A fax co v er
s h eetp reced in g t h atd o cu m en ti n d i cat es t hatth e d o cu m en ts ub m i t t edi s th e rep ri n t
o f t h e n o t i ce th atM s . W eb er recei v edfro m M r. J u s ter. 1 M r. J u s ter's d ecl arat i o n ex p l ai n s th e d ifferen ce b et w een a rep ri n t an d a co p y
o f a n o ti ce o f d efi ci en cy . As h e ex p l ai n ed : " Rep ri n tedNo t i ces o f Defi ci en cy
co n tai n th e s am e n am e an dm ai l i n g ad dres s o f t h e reci pi en tan dthe s am e am o u n t s
o f an y d efi ci en ci es , ad d it i o n s t o t ax , o r p en al t i es fo r a g i v ent ax y ear, as were
co n tai n edi n th e o ri g in al No t ice." He co n t in u ed : " Wh en a No t i ce o f Defi ci en cy i s ei th er p ri n t edo r rep ri n t ed , an y d at e fi el d s are n otp o pu l at edau t o m at i cal l y . Ap p l i cab l e No t i ce o f Defi ci en cy d at es are ad d ed b y

h an dp ri o r t o th e No t i ce b ei n g
m ai l edCert i fi ed t o a t ax pay er." A rep ri n t wi l l s h o w th e n am es o f t h e Co m m i s s i o n er an dt ech n ical s erv i ces t erri t o ry m an ag er as o f t he d at e o f rep ri n t in g . Th e i n d i vi du al s n am edi n the rep ri n tth u s m ay n o t b e t h o s e wh o s e n am es ap p eared

1 Th e co ver s heet i den t i fi es th e fax as b ei n g t o " V al eri e" fro m " BJ " an di s d at edFeb ru ary

1 7 , 2 0 1 5
.-7
-

[* 7 ] o n an y

n o t i ce o f d efi ci en cy

p rev i o u s l y

p rep aredfro m

th e d at ab as e an dm ai l ed t o the t ax p ay er. Co n si s t en t wi t h M r. J u s t er's ex p l an at i o n , th e rep ri n t edn ot i ce o f d efi ci en cy th e p art i es s ub m i tt eds h o ws p et i t i o n er's n am e an d ad dres s an d t h e am ou n t s o f a d efi ci en cy

i n t ax an dan accu racy -rel at edp en al t y u n d er s ect i o n 6 6 62 (a) 2 fo r h i s 2 0 0 9 t ax ab l e y ear. Al t h o ug h the p ri n t edfo rm h as cap t i o n s fo r a d at e o f i s s u an ce
an d th e l as t d ay

t o fi l e a p et i ti o n wi t h th i s Co u rt , th e s p aces b es i d e t h o s e cap t i o ns are b l an k . Th e p ri n t edfo rm i d en t i fi es J o h n A. Ko sk i n enas the Co m m i s s i o n er b u t h i s n am e i s cro s s edo u tb y h an d an dth e n am e " San dra Tu ck er" i s h an dwri tt en b es i d e i t . Th e rep ri n tb ears th e s i g n atu re o f Su s an G. Brau n z. Ben eat h M s . Brau n z's s i g n atu re, h er n am e ap p ears i n p ri n tal o n g wi t h th e t i t l e " Tech ni cal Serv i ces Terri t o ry

M an ag er" . Th e fo u r p ag es o f t h e rep ri n t d o n o t p ro v i d e an
ex p lan at i o n o f h ow t h e d efi ci en cy was co m p u t edo r th e ad

ju s t m en t s o n wh i ch i t
was b as ed . Th e rep ri n t p ro v i d es n o s p ace fo r a cert i fi ed m ai l n um b er, an dn o s u ch
n u m b er was ad d edb y

h an d
.

2 Al l s ect i o n referen ces are t o th e In tern al Rev en u e Co d e o f 1 98 6 , as am en d ed , an dal l Ru l e referen ces are t o t he Tax Co urtRu l es o f Pract ice an d Pro cedure u n l es s o t h erwi s e i n di cat ed
.-8
-

[* 8 ] Cert i fi edM ai l Li st Th e p art i es al s o jo i n t l y

s ub m i t t eda cert i fi edm ai l l i s td at ed No v em b er 1 3 , 2 0 1 2 , th atl i s t s s t atut ory

n o ti ces o f d efi ci en ci es s en tt o t ax p ay ers fo r s p eci fi ed t ax ab l e y ears . Th e l i s t b ears th e h ead i n g " Ex am i n at i o n Di v is i on , Tech n i cal Serv i ces " . A l eg en d atth e b o t t o m o f t h e l i stread s: " In t ern al Rev en ue Serv i ce-- Offi ci al Us e On l y "
. Pet i t i o ner's n am e an dad dres s ap p ear o n the l i s t , al o n g wi t h a referen ce t o h i s 2 0 0 9 t ax ab l e y ear. Th e l is ti n cl u d es 1 1 o t h er en t ri es , wh ich are b l ack edo u t o n th e co p y th e p art i es s ub m i t ted . An" Art i cl e Nu m b er" i s l i s t ed fo r each en t ry , i n cl u d i n g p et i ti o n er's
. Ab o ve t h e l eg en datth e b o t t o m o f t he fo rm , p ri n tedcap t i o n s ap p ear fo r

" To t al Nu m

b er o f Pi eces Li s t edBy

Sen d er" , " To tal Nu m

ber o f Pi eces Recei v edAt Po s t Offi ce" , an d " Po s t m as t er An dDat e" . Th e n u m b er " 1 2 " i s wri tt en b y

h an d b es i d e each o f t he fi rs ttw o cap t i o n s . Han dwri t t en i n i t ial s ap pear b es i d e t h e fi rs t
an d th irdcap t i o ns . A ci rcu l ar m arki s s t am p edn ex t t o the i n i t i al s t h atap p ear b es i d e t h e cap t i on " Po st m as t er An dDat e" . Th e s t am p edm arki ncl u d es th e d at e No v em b er 1 3 , 2 0 1 2 . Th e wri t in g al o n g t h e t o p o f t he ci rcl e i s n oten t i rel y l eg i b l e b u tap pears t o i n cl u d e " YRON RUM FORD STATION" . Th e l et t ers " YRON" ap p ear t o b e p reced ed b y an o t h er t h ati s o bs cu redb y t h e i ni t i al s b es i d e t h e-9
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[* 9 ] " Po s t m as t er An d Dat e" cap t i o n . In scri b edal on g th e b o tt o m o f t he ci rcl e i s

" OAKLAND, CA" , fo l l o wedb y wh atap p ears t o b e a zi p co d e. Di s cu ss i o n I. In tro du ct io n Sect io n s 6 3 2 0 an d6 3 3 0 p ro v i d e a t ax p ay er t he ri g h tt o n ot i ce an dth e
o p p o rtu ni t y

fo r anAp peal s h eari n g b efo re t h e Co m m i s s i on er can co l l ectu np ai d t ax es b y m ean s o f a l i en o r l ev y

ag ai n s tth e t ax p ay er's p ro pert y . If a t ax p ay er req u es t s a CDP h eari n g, t he Ap p eal s o ffi cer co n du ct i n g the h eari ng m u s tv eri fy th atth e requ i rem en t s o f an y ap p l i cab l e l aw o r ad m i n i s t rat i ve p ro cedure h av e b een
m et . Secs . 6 3 20 (c), 6 3 3 0 (c)(1 ). Th e t ax p ay er m ay rai se atth e h eari n g an y rel ev an t i s s u e rel at in g t o th e u np ai d t ax o r th e co l l ect i o n act i o n , i n cl u di n g ap p ro p ri at e s p o u s al d efen s es , ch al l en g es t o th e ap p ro p ri at en es s o f co l l ect i o n act i on s , an d o ffers of co l lect i o n al t ern at i v es . See s ec. 6 3 3 0 (c)(2 )(A). As a g en eral ru l e, the Co m m i s s i on er can n o t as ses s a d efi ci en cy wi t h o u tfi rs t
m ai l i n g a n o t i ce o f d efi ci en cy t o th e t ax pay er an d al lo wi n g h i m a s p eci fi edp eri o d t o fi l e wi th thi s Co urta p et i t i o n fo r red et erm i n at i o n . Sec. 6 2 1 3(a). If a t ax p ay er i n a CDP cas e d i d n o trecei v e a s t atu t ory n o t i ce o f d efi ci en cy

fo r an y p eri o dfo r wh i ch th e Co m

m i s s i o n er i s at t em

p t i n g t o co l l ecta d efi ci en cy o r d i d n o to t herwi s e h av e ano p po rtu ni t y to d i sp u te t h e l i ab i li t y th e Co m m i s s io n er s eek s t o co ll ect , th e-1 0
-

[* 1 0 ] t ax p ay er can rai se i n h is CDP h eari ng ch al l en g es t o th e ex is t en ce o r am o u n t
o f t h at l iab i l i t y . See s ec. 6 3 3 0 (c)(2 )(B). Sect io n 6 3 3 0 (d )(1 ) al l ows a t ax p ay er t o p et i ti o n t h i s Co u rtfo r rev i ew o f a d et erm i n at i o n m ad e u n d er s ect i o n 6 32 0 o r 6 3 3 0 an dg ran t s u s juri s di ct i o n wi t h
res p ectt o t h e m at t er up o n th e t i m el y fi l i n g o f a p et i t i o n. II. Pet i t i o ner's Co n ces s i o n s Al th ou g h i n t h e am en d edp et i t i o n p et i t i o n er as s i g n s erro r t o wh ath e ch aract eri zes as the IRS' cl ai m t h ath e h adt ax ab l e i n co m e an dt ax l i ab i l i t i es fo r 2 0 0 5 an d2 0 0 9 , h e ag reedattri al thath e h adn o i s s u es t o rai s e i n reg ardt o 2 0 0 5
. In h i s p o s t t ri al b ri ef, p et i t i o n er at t ri b u t es th e ab s en ce o f an y i s s u e i n reg ardt o 2 0 0 5 t o t h e p art i es ' ag reem en tth at" th e t ax es fo r 2 0 0 5 h av e b een fu l l y p ai d ." In
s up p orto f t h atcl ai m , h o wev er, h e ci t es th e acco u nttran scri p t t hats h o w s a b al an ce du e. Res p o n d en tackn o wl ed gedi n h is b ri ef t h at h is co u n s el " m is sp o ke * * * wh en
s h e s t at edth atth e b al an ce fo r 2 0 0 5 was fu l l[y ] p ai d
. " Un d er th e ci rcu m st an ces , we ag ree wi t h res p o n d en tth at" [p ] et i t i o n er was
n o tp reju d i ced b y t h e m i s s t at em en to f t he 2 0 0 5 b al an ce." Becau s e p et it i on er rai s edi n h is b ri ef n o i s s ues i n reg ardt o h i s 2 0 05 t ax ab l e y ear, ev en th o ug h h e h ad
reas on t o kn o w th ata l i ab i l i t y rem ai n edo ut s t an d in g , we wi l l treat h i m as h av i n g
co n ced edan y

i s s u es fo r t h aty ear. See Remu zzi v . Co m m i s s i o ner, T.C. M em o .-1 1
-

[* 1 1 ] 1 9 8 8 -8 , T.C.M . (P-H) p ara. 8 8 , 0 08 , at8 8 -4 6 (1 9 8 8 ) (t reat i n g as co n ced edan i s su e n o trai s edb y

t ax pay ers i n b ri efs ), aff'do n o t h er g ro un d s, 8 6 7 F.2 d 6 0 9 (4 t h Ci r. 1 9 89 ); s ee al so Ru l e 1 5 1 (e)(5 ) (req u i ri n g b ri efs t o d i s cu s s t he p o i n t s o f l aw i n v o l v ed i n th e cas e an dd i s p u t edqu es t i on s o f fact ). Si m i l arl y , al th ou g h p et i t i o n er at t em p t ed i n h i s CDP h eari n g t o ch al l en g e h i s
u n d erl y i n g t ax l iab i l i t y

fo r 2 0 09 , an ds t at edi n h i s p et i t i o n a b el i ef th at h e d o es n o t
o we t he d efi ci en cy

res po n d en td et erm i n ed , h e m ad e n o arg um en t s o n b ri ef t h atth e d efi ci en cy

i s i n co rrecti n am ou n t . Pet i t i on er's o n ly ch al l en g e t o th e d efi ci en cy
res p o n d en t d et erm i nedfo r 2 00 9 i s th ati ts as s es s m en twas i m p ro p er b ecau s e, h e cl ai m s , res p on d en td i dn o t m ai l t o h i m a v al i d n o t i ce o f d efi ci en cy fo r th aty ear. III. Val i di t y

o f As s es sm en to f 2 0 09 Defi ci en cy Pet i t i o ner's cl ai m s reg ard i n g t h e v al i d i t y o f res p on d en t 's as ses s m en to f t h e d efi ci en cy

h e d et erm i n ed i n p et i t i o n er's 2 0 0 9 Fed eral i n co m e t ax fal l i n t o fo u r cat eg o ri es : Fi rs t, p et i t i o n er as sert s th at res p on d en td idn o t creat e a n ot i ce o f d efi ci en cy . Seco n d , h e co n t en ds th atan y n o ti ce creat edwas n o tm ai l ed . Th i rd , h e cl ai m s thatth e n o t i ce was i n v al i db ecau s e i tl ack edes sen t i al co n t en t. An d fi n al l y , h e as s ert s th atM s . Brau n z l ack edth e au t ho ri t y t o i s s u e a n ot i ce o f d efi ci en cy . W e ad dres s each g ro up o f arg u m en t s i n tu rn b el o w an d co n cl u de t h atn o n e p ro v i d es a-1 2
-

[* 1 2 ] b as i s fo r d et erm in i n g thatres p o n d en t 's as ses s m en to f a d efi ci en cy fo r p et i t i o n er's 2 0 0 9 t ax ab l e y ear was i nv al i d. A. Ex i s ten ce o f No t i ce Res p o n d en tas sert s th ath e i s s u edp et i t i o n er a n o t i ce o f d efi ci en cy fo r p et i t i o n er's 2 0 0 9 t ax ab l e y ear b u tad m i t s th at" [t ] h ere was n o co p y o f t h e o ri g i n al No t ice o f Defi ci en cy

* * * i n th e ad m i ni s t rat i ve fi l e." Pet i t i o n er as k s : " H o w can we t el l i f t h e NOD [n o t ice o f d efi ci en cy ] was ev er p ri n t edan d m ai l edo u t , wh en th ere i s n o co p y o f t h e act u al NOD th at was s up p o s ed l y PRINTED OUT an dth en
m ai l edt o Pet i t i o n er? !" He al s o co n t en d s: " J u s t er Decl arat io n i s ad m is s io n o f Res po n d en tth atth e NOD wh i ch i s p arto f t he reco rd o f t h is cas e was a) n ev er p ri n t edo u tb y Res p o n d en t , b ) t o b e m ai l edo u tt o Pet i t i o n er, c) t o h av e a co p y o f i t
m ad e an ds av e i n Pet i t i o n er's fi l e." Res p o n d en tres p o nd s th at" [t ] h e n o ti ce p ro ffered t o d em on s trat e i t s
ex i s t en ce d o es n o th av e t o b e an o ri g i n al b u tcan b e a co p y o r rep ri nt . " Ins up p o rt
o f h i s cl ai m

res p o n den tci t es ru l e 1 0 0 1 (e) o f t h e Fed eral Ru l es o f Ev i d en ce. Th at
ru l e i s n otan o p erat i v e ru l e; i tm erel y d efi n es th e t erm

" dup l i cat e" t o m ean " a
co u nt erp artp ro du cedb y

a m ech an i cal , p h o t o g rap hi c, ch em ical , el ect ro ni c, o r o t h er equ iv al en tp ro ces s o r t ech n i qu e t h at accu rat el y rep ro du ces th e o ri gi n al ." Th at d efi n i t i o n s up pl em en t s th e o p erat i ve p ro v i si o n fo un di n Fed . R. Ev i d . 1 00 3 , wh i ch-1 3
-

[* 1 3 ] g en eral l y

al l o ws th e ad m i s s i o n o f a dup l icat e " to th e s am e ex t en t as th e
o ri g i nal ". As res p o n d en t o b s erv es , th e U.S. Co u rto f Ap p eal s fo r t h e Ten t h Ci rcu i t ci t ed Fed . R. Ev id . 1 0 0 1 (e) i n reject i n g a t ax p ay er's co m p l ai n t th at" t h e IRS's p ro ffered co pi es o f t h e n o t i ces [o f d efi ci en cy ] are rep ri n t s fro m i ts co m p u ter d at ab as e, n o tp h o t o co p i es " . Po rt wi n e v . Co m m i ss i o n er, 6 6 8 F. Ap p ' x 8 3 8 , 8 4 0 n .1 (1 0 th Ci r. 2 0 1 6 ), aff'g T.C. M em o . 2 0 1 5 -2 9 . Th e co u rt o b s erv ed t hatth e t ax p ay er h ad " ci te[d ] n o au th o ri t y

i nd i cat i n g th ata rep ri n tcan n o t s erv e as ad equ at e
ev i d en ce o f t h e ex i s t en ce o f a n o t i ce o f d efi ci en cy " an d p ro ceed edt o i n v ok e Fed
. R. Ev i d . 1 0 0 1 (e). Id
. W e are n o tco n v i n cedth atth e rep ri ntth e p art i es s ub m i tt edi n t h i s cas e qu al i fi es as a " dupl icat e" wi t h in th e m ean in g o f Fed . R. Ev i d . 1 0 01 (e). Becau s e th e rep ri nto m it s d at es thatwo u l dh av e ap p eared o n an y n o t ice o f d efi ci en cy actu al l y s en tt o p et it i on er an d ap p aren t l y n am es i n d i v idu al s o t her t h an th o se wh o s e n am es wo u l dh av e ap p eared o n an y o ri g i n al , th e rep ri n ti s n o t an accu rat e rep ro du ct i on o f an y

n o t i ce o f d efi ci en cy

s en t t o p et i t i o n er. M o reo v er, Po rt wi n e i s d i s t i n g u i s h ab l e fro m th e cas e b efo re u s . Th e rep ri n t i n that cas e b o re a d at e t h atm at ch edth e d at e o f a cert i fi edm ai l l is tthe Co m m i s s i o n er s ub m it t ed . Po rt wi n e v . Co m m i s s i o n er, T.C. M em o . 2 0 1 5 -2 9 , at-1 4
-

[* 1 4 ] * 1 2 . Ital so i ncl u d edth e cert i fi edm ai l n u m b er s h o wno n th e m ai l i n g l i s tfo r th e i t em p u rp o rt ed l y m ai l edt o th e t ax p ay er. Id
. Po rt w i n e, h o wev er, i s n o tth e o n l y cas e i n wh i ch we accep t edrep ri n t s o f a
n o t i ce o f d efi ci en cy

as ev i d en ce o f a v al i d as ses s m en t . InAl am o v . Co m m i s s i o n er, T.C. M em o . 2 0 1 7 -2 1 5 , we rel i edo n two rep ri n t s o f a n o ti ce o f d efi ci en cy

fo r th e y ear i n i s s u e, al o n g wi t h o th er ev i d en ce, t o co n cl ud e t h atth e Co m m i s s i o n er h adn oto n ly

creat eda n o t i ce o f d efi ci en cy b u t al so h ad m ai l edi tt o th e t ax p ay er. Bu tAl am o i s al s o d i st i n g u i s h ab le fro m the p res en tcas e. Th e rep ri n t s i n Al am o , l i k e t h at i n Po rtwi n e, b o re d at es th atm at ch edth e d at es o f cert i fi ed m ai l l i st s th e Co m

m i s s io n er s ub m i tt ed . Our co n cl u s i o n i n Al am o reg ard i n g t h e
ex i s t en ce an d m ai li n g o f t h e n o t i ce was fu rth er s up p ort edb y a n o t at i o n i n th e Co m m i s s i o n er's reco rd s th atth e n o t i ce was retu rn edas u n cl ai m edo r refu s ed
. Becau s e th e rep ri n t s i n Po rt wi n e an d Al am o were ap p aren tl y p rep ared
co n tem p o ran eo u s ly

wi t h th e al l eg edm ai l i n g s , th ey p ro v i ded s tro n g er ev i d en ce th atn o t i ces o f d efi ci en cy were act ual l y p ri n t edo u tan dm ai l edt o th e t ax p ay ers . No n eth el es s , th o s e fact o rs th atd i s ti n g ui sh th e p res en tcas e fro m Po rtwi n e
an d Al am o d o n otreq u i re a d i fferen tres u l t . Ev eni f t h e rep ri n tth e p art i es
s ub m i t t edi n t h e p res en t cas e d o es n o tqu al i fy as a dup l i cat e, we s ee n o reas o n i t-1 5
-

[* 1 5 ] can n o t s erv e as ev i d en ce t h at res p on d en tp rep ared a n o t i ce o f d efi ci en cy fo r p et i t i o n er's 2 0 0 9 t ax ab l e y ear. W e i n fer fro m th e i n cl u s i o n i n res p o n d en t's d at ab as e o f t h e i n fo rm at i o n s h o wno n th e rep ri n tth atres p o nd en t creat eda n o t i ce
o f d efi ci en cy fo r p et i t i on er's 2 0 0 9 t ax ab l e y ear i n acco rd an ce wi th h i s cu s t o m ary p ract i ce. 3 W e draw t h ati n feren ce n o tfro m th e d o cu m en tth e p art i es s ubm i t t edb u t i n s t eadfro m

th e i n fo rm at io n i ncl u d edi n res p o n d en t 's d at ab as e. Th e rep ri n t
s i m p l y ev i den ces i n fo rm at i o n t h ath adb een s t o redi n th e d at ab as e b efo re t h e rep ri nt 's creat i on . Thu s, we co n cl u d e t h atthe rep ri n t i s s uffi ci en t t o s up po rt Ap p eal s Offi cer W eb er's d et erm i n at i o n reg ard i n g th e ex i s t en ce o f a n o t i ce o f
res p o n d en t's d et erm i n at io n o f a d efi ci en cy i n p et i ti o n er's 2 0 0 9 Fed eral i nco m e t ax . 4

3 W e al s o in fer, o n th e b as i s o f M r. J u s ter's d es cri pt i o n o f h i s s up erv i s o ry du t i es , thatth e Acces s d at ab as e p ro g ram th at p ro du cedth e rep ri n ti s cu s t o m ari l y u s ed to g en erat e n o t i ces o f d efi ci en cy m ai l edt o t ax p ay ers . 4 As p et i ti o n er o bs erv es , M r. J u s t er's d ecl arat i o n m ak es i tcl ear t h atth e rep ri nt edn o t i ce o f d efi ci en cy i n cl ud edi n t h e reco rdwas n oti t sel f m ai l edt o p et i t i o n er. Bu t we s ee n o t h i n g i n M r. J u s t er's d ecl arat i o n t h atco u l db e read as an ad m i s s i o n th atn o n o ti ce o f d efi ci en cy , i n an y fo rm , was m ai l edt o p et i ti o n er fo r h i s 2 0 0 9 t ax ab l e y ear. In fact , M r. J u s t er's d es cri p t i o n o f t h e rep ri n t as " a * * * co p y o f a No t ice o f Defi ci en cy i s s u edt o p et it io n er * * * fo r t ax y ear 2 00 9 " i n d i cat es h i s b el i ef t h ata n o t i ce was p rep aredan dm ai l edu s in g th e i n fo rm at i o n s t oredi n th e Acces s d at ab as e.-1 6
-

[* 1 6 ] B. M ai l i n g o f No t i ce Of co u rs e, t h ata n o t i ce o f d efi ci en cy was creat edd o es n o tes t ab l i sh th ati t
was m ai l ed . See Garret tv . Co m m i s s i o n er, T.C. M em o . 2 0 1 6 -1 79 , at* 1 3 . W e th u s n o w turn t o p et i t i o n er's qu es t i o n s reg ard i ng th e m ai l i n g o f t h e n o ti ce.

1
. Ab s en ce Fro m

Rep ri n to f Cert i fi edM ai l Nu m ber Pet i t i o ner co m

p lai n s t h atth e rep ri n to f t he 2 0 0 9 n o t i ce o f d efi ci en cy d o es
n o tb ear a cert i fi ed m ai l n um b er. He as k s : " W i th o u ta cert i fi edm ai l n u m b er l i s t ed
o n th e NOD, h o w can we kn o w th atth e NOD was m ai l edb y Res p o n d en tt o Pet i t io n er? Ho w co u l dwe trackth ati t em atth e Po s t Offi ce's web s it e * * * t o s ee i f i twas m ai l edo u tb y

Res p o n d en tt o Pet i t i o n er? " Res p o n d en t 's cert ifi ed m ai l l i s t an s wers p et i t i o n er's fi rs tques t i o n . It
as s o ci at es a cert i fi edm ai l n u m b er 5 wi t h th e n ot i ce res p o n d en ts ay s h e m ai l edt o p et i t i o n er an dth u s p ro v i d es ev i d en ce th atthe n o t i ce was n o to n l y creat edb u tal s o
m ai l ed . See i d . at* 7 . By the t i m e o f p et i t i o n er's CDP h eari n g i n M arch 2 0 1 5 , h o wev er, t h atcert i fi edm ai l n u m b er co u ldn o t h av e b een u sedt o tracka n o t i ce o f d efi ci en cy

m ai l edo n No v em

b er 1 3, 2 01 2 , b ecau s e t h e Po s t al Serv i ce s t o res track i n g i n fo rm at i o n o n i t em s s en tb y cert i fi edm ai l fo r n o m o re t h an two y ears .

5 W e as s um e t h atth e art i cl e n u m b ers ap peari ng o n res p o nd en t's cert i fi ed m ai l l i s tare t he cert i fi edm ai l n u m b ers as si g n edt o th e l i s t edn ot i ces o f d efi ci en cy .-1 7
-

[* 1 7 ] U.S. Po s tal Serv i ce, USPS Track i n g --Th e Bas i cs , h ttp s : //u s ps .fo rce.co m / faq / s /art i cl e/ USPS-Track i n g -Th e-Bas i cs (l as t v is i tedNo v . 1 4 , 2 0 1 8 ).

2
. Ab s en ce Fro m

Rep ri n to f Dat e o f Is s uan ce Pet i t i o ner arg u es th at" [w] i t ho u ta d at e o f i s su an ce o n t h e NOD, we can n o t t el l i f t h e NOD was ev er m ai ledo u to n ANY DATE at al l ." Th e ab s en ce o f a d at e
o f i s s u an ce fro m

th e rep ri n t o f t h e n o t i ce o f d efi ci en cy , h o wev er, i s n o ts u rp ri s i n g . As M r. Ju s t er ex p l ai ned , i n acco rd an ce wi t h res p o n d en t's cu s to m ary p ro cedu res , a
n o t i ce o f d efi ci en cy 's d at e o f i s s u an ce i s ad dedb y h an daft er th e n ot i ce i s p ri n t ed
. M o reo v er, as n o t edab o ve, res p o n den t 's cert i fi edm ai l l i s tev i den ces th e m ai l i n g o f th e n o ti ce wh o s e ex i s t en ce we h av e accep t edo n th e b as i s o f t h e i n fo rm at i o n s t o red i n res p o n d en t 's d at ab as e an ds h o wno n th e rep ri n t .

3
. Fo rm

o f M ai l i n g Li s t Pet i t i o ner co m

p lai n s t h atres p o n d en tu s ed h is o wn fo rm o f a cert i fi edm ai l l i st : " Th e Cert i fi edM ai l i n g * * * i s NOT a Po s t al Fo rm 3 8 77 o r au th o ri zed equ iv al en t , o r s t at e th ati ti s a p o s t al fo rm atal l , b u ta h o m e-m ad e fo rm o f 'Ex am in at i on Di v i s i o n Tech n i cal Serv i ces ' th ato n t o p l efto f t he p ag e cal l s i t s el f 'Cert ifi edM ai l Li s t .'" He as s ert s : " Res p o n d en tm u s tfo l l o w th e ap p l i cab l e Po s tal Reg ul at io n s , ju s t l i k e t ax p ay ers an du s e t h e Fo rm 3 87 7 o r i t s equ i v al en t , au th o ri zedb y

th e Po s tOffi ce."-1 8
-

[* 1 8 ] Th e t ax p ay er i n Garret tv . Co m m i s s i o n er, at* 1 3, m ad e t h e s am e arg u m en t
an d , as i n thatcas e, we can " qu i ck l y d i s p o s e" o f i t . As we s ai dth ere: " Th e Co m m i s s i o n er i s n o treq u iredt o p ro du ce a USPS Fo rm 3 87 7 i f h e p ro du ces equ iv al en tev i den ce o f p ro p er m ai li n g ." Id
. Pet i t i o ner h as n oti d en t i fi edan y i n fo rm at i o n m i s s i n g fro m res p o n den t 's cert ifi edm ai l l is t t h atwo u l db e i n cl u d edo n a Po s t al Serv i ce Fo rm 3 8 7 7 . W e t h u s
co n cl u d e th atres p o nd en t ' s cert i fi edm ai l l i s ti s equ i v al en tt o a Po s tal Serv ice Fo rm 3 8 7 7 , an dwe accep tth atl i stas ev i d en ce t h atres p o nd en t m ai l edt o p et it i on er o n No v em b er 1 3 , 2 0 1 2 , a n o t i ce o f d efi ci en cy fo r h i s 2 0 0 9 t ax ab l e y ear. 4
. Val i di ty

o f Po s t m ark Pet i t i o ner ch al len g es the v al i d i t y o f t h e p o s t m arkth atap p ears o n
res p o n d en t's cert i fi edm ai l l i s t . As h e i n t erp ret s th atm ark , i n ad d i t i o n t o " s o m e i l leg i b l e l an g u ag e" , i tread s " Oak l an d , CA" an d" fro m ru n fo rd s tat i o n " . He
reas on s th at " n o Po s tOffi ce Po s t m arkwo u l ds t at e 'fro m ' o n i t ." He al s o cl ai m s th atth e m arkm ak es n o referen ce t o a Po s tOffi ce o r t h e USPS.-1 9
-

[* 1 9 ] In fact , Byro n Ru m fo rdSt at i o n i s t h e n am e o f a p o s t o ffi ce i n Oak l an d , Cal i fo rn i a. 6 W i t h t h at i n m in d , we readas " YRON" th e l et t ers thatp et it i on er i n t erp ret s as " fro m " . (W e as s u m e t h atth e o b s cu red l et t er t h at p reced es th o s e fo u r l et t ers i s a " B" .) W e th u s rejectp et it i on er's cl ai m th atth e p o s t m arkm ak es n o referen ce t o a p o s to ffi ce, an dwe accep ti t s v al i d i t y . C. Co n t en t o f No t i ce 1
. In Gen eral Pet i t i o ner o b s erv es th atth e n o t i ce rep ri n t i s " ONLY 4 p ag es l on g "
. He ad d s: " [T] here i s NO ex p l an at i o n , reas o n s , fact s , l aw o r cal cu l at io n s l is tedo n th e NOD t o g i v e u s a h in tas t o wh atRes p on d en tfo u n d t o b e a p ro bl em / i ss u e/ co n cern /
o b ject i on / ad ju s t m en ts t o * * * [h is ] t ax retu rn ". He o b s erv es t hatth e rep ri n td o es
n o ti n cl u d e al l o f t h e i t em s req u i redb y p t . 4 .8 .9 .2 o f t h e In t ern al Rev en u e M an u al (IRM ). Th at p arto f th e m an u al , as i n effect i n No v em ber 2 0 1 2 , d efi n edth e t erm

" n ot i ce o f d efi ci en cy " as a " l eg al d et erm i nat i on " th at " co n s i s t s o f" fo ur i t em s : (1 ) " [a] l et ter ex p l ai n in g the p urp o se o f t he n o ti ce, t h e am ou n to f t he d efi ci en cy , an d th e t ax p ay er's o p t i o ns ," (2 ) " [a] wai v er t o al l o w th e t ax p ay er t o ag ree t o th e ad d it i o n al t ax l i ab i li t y ," (3 ) " [a] s t at em en ts h o wi n g h o wthe d efi ci en cy was

6 U.S. Po s tOffi ce Ho u rs , Byro n Ru m fo rdPo s tOffi ce, h t tp s : //www.u sp o st o ffi ceh o u rs .o rg / lo cat i o n / ca_ 1 3 0 1

_ byro n

_ru m fo rd

_ p o s t

_ o ffi ce (l as tv i s i t edNo v. 1 4 , 2 0 1 8 ).-2 0
-

[* 2 0 ] co m

pu t ed , " an d(4 ) " [a] n ex p l an at io n o f t h e ad ju s t m en ts ." IRM p t . 4 .8 .9 .2 (J u n e 1 4 , 2 0 11 ). 7 Becau s e th e rep ri n td o es n o ti n cl u d e al l o f t h o s e i tem s, p et i t i o n er co n cl u d es : " [T] h e NOD an d t h e as ses s m en tfo r 2 0 09 are i n v al i d , du e t o th e NOD h av i ng n o s ub s t an ce wh at s o ev er b eh i ndth e t ax an dp en al ty n um b ers l i st edo n i t s fro n t p ag e o f t h e NOD." Pet i t i o ner's co m

p l ai n ts ab o utth e co n t en to f t h e rep ri n t d o n o t p ro v i d e
reas on t o qu es t i on th e v al id i t y o f t h e as s es sm en tres p o nd en t m ad e o n th e b as i s o f th atn o t i ce. To b eg i n wi t h , al t h o u g h we h av e accep t edth e rep ri n tth e p art i es
s ub m i t t edas ev i d en ce o f t h e n o t i ce's ex i s t en ce, we n eedn o t v i ew i tas d el i m i t i ng th e ex t en to f t h e co nt en to f an y n o t i ce act u al ly

m ai l edt o p et i ti o n er. Th e d o cu m en t actu al l y m ai l edm ay

h av e i n cl ud edad d it i o n al co n ten tn o t refl ect ed i n th e rep ri n t . M o reo v er, ev en i f t h e act u al n o t i ce h ad n o co nt en tb ey o n dth ato f t h e rep ri nt , th e n o t i ce wo u l ds t il l h av e b een s u ffi ci en tt o s up p o rtres p o n d en t 's
as s es s m en t . A n o t i ce o f d efi ci en cy n eed n o tt ak e an y

p art i cu l ar fo rm b uti s ad equat e as l o n g as i tn o t i fi es th e t ax p ay er o f t h e Co m m i s s io ner's i n ten tt o as s es s a d efi ci en cy

an dg i v es h im

th e o p p o rtu n i t y

t o p et i t i o n t h i s Co u rtfo r

7 Pet i t i on er ci t es a rev i s edv ers i o n o f In t ern al Rev en u e M an u al p t. 4
. 8 .9 .2 ad o pt ed o n Au g us t 1 1 , 2 0 1 6. Th e d es cri p t i o n o f t he fo ur el em en ts o f a n ot i ce o f d efi ci en cy

s t at edi n th e rev i s edd efi ni t i o n o f th att erm i s s ub s t an t i al l y i d en t i cal t o th ati n th e earl ier v ers i on .-2 1
-

[* 2 1 ] red et erm i nat i o n . As th e Co u rto f Ap peal s fo r t h e Seco n dCi rcu i t ex p l ai n ed i n Ol s en v . Hel v eri n g, 8 8 F.2 d 6 5 0 , 6 5 1 (2 d Ci r. 1 9 3 7 ), " t he n o ti ce [o f d efi ci en cy ] i s o n l y t o ad vi se t h e p ers on wh o i s t o p ay th e d efi ci en cy t hatth e Co m m is s i o n er
m ean s t o as s es s h i m ; an yt h i n g t h atd o es th i s u n equ i v o cal l y i s g o o d en ou g h." M o re recen t l y , thi s Co u rto b s erv edth at" n o p art i cu l ar fo rm i s req ui red " fo r a
n o t i ce o f d efi ci en cy

" as l o n g as i t i s a fo rm al co m m u n i cat i o n i n fo rm i n g the t ax p ay er t h ata d efi ci en cy h as b een d et erm i nedan ds t at i n g ei t h er t h e t ax ab l e p eri o di n v o l v edo r g i v i n g s uffi ci en ti n fo rm at i o n th atth e t ax p ay er reas o n ab l y co u l d
n o tb e d ecei v edas to th e t ax ab l e p eri o d ." Sm i th v . Co m m i s s i o n er, T.C. M em o . 1 9 7 9 -1 6 , T.C.M . (P-H) p ara. 7 9 ,0 1 6 , at7 9 -5 3 (1 9 7 9 ). It is i m m at eri al th atth e IRM d efi n es th e t erm " no t ice o f d efi ci en cy " t o
co n si s to f el em en ts b ey o n d t h o s e req u i redb y cas el aw. " Th e IRM l ack s the fo rce
o f l aw an dd o es n otcreat e ri g h t s fo r t ax p ay ers ." W ei s s v . Co m m is s i o n er, 1 4 7 T.C. 1 7 9 , 1 9 6 (2 0 1 6), aff'd , 2 01 8 W L 2 7 5 9 3 8 9 (D.C. Ci r. M ay 2 2 , 2 0 18 ); W al ker v
. Co m m i s s i o n er, T.C. M em o . 2 0 1 8 -2 2 , at* 2 5 . W e t h erefo re reject p et i t i o n er's arg u m en tth atres po n d en t ' s as s es s m en twas i n val i db ecau s e t he rep ri n to f t h e
n o t i ce o f d efi ci en cy

d i d n o t i n cl u d e s u ffi ci en ti nfo rm at i o n .-2 2
-

[* 2 2 ] 2
. Ab s en ce Fro m Rep ri n to f Las tDay

To Fi l e Ti m el y

Pet i t i o n As an al t ern at iv e g ro u n dfo r h i s cl ai m th atres p o n d en td i dn o tm ai l h i m a
v al i dn o t i ce o f d efi ci en cy , p et i t i o n er o b s erv es th at t he rep ri n t edn o ti ce o f d efi ci en cy

d o es n ots t at e t h e l as td ay t o fi l e a t i m el y

p et i ti o n fo r red et erm i n at i o n wi th th i s Co u rt . Sect i o n 3 4 6 3 (a) o f t he In t ern al Rev en u e Serv i ce Res t ru ctu ri n g
an d Refo rm

Act o f 1 9 98 (RRA 1 9 9 8 ) requ i res th e Secret ary o r h i s d el eg at e t o i n cl u d e o n an y

n o t i ce o f d efi ci en cy

i s s uedu nd er s ect i on 6 2 1 2 t h e l as td ay o n wh i ch th e t ax p ay er can fi l e a p et i t i o n wi t h t hi s Co u rt . RRA 1 9 9 8 , Pub . L. No
. 1 0 5 -2 0 6 , s ec. 3 4 6 3 (a), 1 1 2 St at . at7 6 7 . An y p et i t i o n fi l ed o n o r b efo re th e
s p eci fi edd at e i s t reat ed as t i m el y fi l ed (reg ard l es s o f wh et h er i ti s fi l edwi t h i n 9 0 d ay s aft er m ai l i ng o f t he n o t i ce). Sec. 6 2 1 3 (a) (l as ts en t en ce). Ag ai n , the ab s en ce o f i n fo rm at i o n fro m th e rep ri ntd o es n o t es t ab li s h t h e
o m is s i o n o f t h ats am e i n fo rm at i o n fro m an y n o t i ce o f d efi ci en cy

res p o nd en t
m ai l edt o p et i t io n er. As M r. J u s t er ex p l ai n ed , th e d at e o f i s su an ce an dl as td ay t o fi le a t i m el y

p et i t i o n are ad d edt o a n o t i ce o f d efi ci en cy b y h an d aft er th e n o t i ce i s p ri n t edan db efo re i t i s m ai l edt o th e t ax p ay er. M o reo v er, t h e o m i s s i o n fro m a n o t i ce o f d efi ci en cy

m ai l edt o a t ax p ay er o f th e l as t d ay

o n wh i ch t o fi l e a t i m el y p et i t i o n i n res po n s e t o th e n o ti ce d o es n o t
au t o m at i cal l y

i n val i d at e i t . See Ro ch el l e v . Co m m i s s i o n er, 1 1 6 T.C. 3 56 (2 0 0 1 ),-2 3
-

[* 2 3 ] aff'd , 2 9 3 F.3 d7 40 (5 t h Ci r. 2 0 0 2 ); acco rdEl i n g s v . Co m m i s si on er, 3 2 4 F.3 d1 1 1 0 (9 t h Ci r. 2 0 03 ). Co n g res s en act eds ect i o n 3 4 63 o f RRA 1 9 98 t o en s u re th att ax p ay ers wo u l d n o tb e fo recl o s edfro m l i ti g at i n g t h ei r d efi ci en ci es o n a p rep aym en tb as i s m erel y b ecau s e o f " a m is cal cu l at i o n o f t h e fi l i ng p eri o du n d er
s ect i on 6 2 1 3 (a)" . Ro ch el l e v . Co m m i s s i o n er, 1 1 6 T.C. at3 6 0. Becau s e p et i t i o n er cl ai m s n o tt o h av e recei veda n o t i ce o f d efi ci en cy fo r h is 2 0 0 9 t ax ab l e y ear, h e
can n otal s o cl ai m t h at h i s fai l u re t o fi l e a p et i t i o n fo r red et erm i n at i on o f t h e d efi ci en cy

res u l tedfro m

a m is cal cu l at i o n o f t he fi li n g p eri o d
. If p et it i on er d i dn o t recei v e an y

n o ti ce m ai l edb y

res p o n d en t , h e can no th av e b een p reju d i cedb y th e
o m is s i o n fro m

th atn o ti ce o f th e l as td at e t o fi l e a t i m el y p et i t i o n fo r red et erm i n at i o n . W e t herefo re rejectp et i t i o ner's arg u m en tthatth e ab s en ce fro m th e rep ri nto f t he l as td ay t o fi l e a t i m el y p et it io n wi t h th i s Co u rt es t ab l i sh es th at
res p o n d en t d i dn o t m ai l t o h i m a v al i dn o t i ce o f d efi ci en cy fo r h is 2 0 09 t ax ab l e y ear. D. Au t h o ri t y

o f Si g n er Fi n al l y , as o n e l as tch al l en g e t o the v al i d i ty o f res p o nd en t 's n o t i ce o f d efi ci en cy , p et it i o n er arg ues t h at , " t o * * * [h is ] b es tkn o wl ed g e an dres earch " , M s . Brau n z " i s NOT a d el eg at e o f t h e Co m m i s s io n er wi th th e au t h o ri t y t o i s s u e NODs
. " M o reo ver, p et i t i o n er cl ai m s thato u r o p in i o n i n M u n cy v . Co m m i s s i o n er,-2 4
-

[* 2 4 ] T.C. M em o. 2 0 1 7 -8 3 , aff'd , 8 9 0 F.3 d7 2 4 (8 t h Ci r. 2 0 1 8 ), p ro v id es " p ro o f" th atM s . Brau n z " d idNOT h av e t h e d el eg at i o n o f au t h ori t y t o i s su e t h e NOD th at
was i s s u edt o * * * [h i m ] fo r y ear 2 0 0 9 ." M u n cy actu al l y es t ab l i s hes ju s tth e o pp o s i t e--t h at t ech ni cal s erv ices t erri t ory m an ag ers s u ch as M s . Brau n z d o h av e au t h ori t y t o i s su e n o ti ces o f d efi ci en cy

an dh av e s i nce at l eas t Oct o b er 1 0 , 2 0 0 8
. As we ex p l ai n edi n M u n cy v . Co m m i s s i o n er, at* 9 : " Th e t ech n i cal s erv i ces t erri t o ry m an ag er p o s i t i o n i s p arto f th e Sm al l Bu s in es s / Sel f-Em p l o y ed* * * d i v i s i o n o f t h e IRS." W e accep t ed Del eg at i o n Ord er 4 -8 , IRM p t . 1 .2 .4 3
. 9 (Sep t. 4 , 2 01 2 ), as d o cu m en t at i o n th at SB/ SE t ech n i cal s erv i ces t erri t o ry m an ag ers h av e au t h o ri ty t o i s s ue n o t i ces o f d efi ci en cy . Inh i s ap p eal o f o u r d eci s i on t o th e Co u rto f Ap p eal s fo r t h e Ei g h t h Ci rcu i t , th e t ax p ay er i n M un cy v . Co m m i s s i o n er, 8 9 0 F.3 dat7 2 5 , rel i edo n " a l i teral read i n g o f Del eg at i o n Ord er 4 -8 " t o cl ai m th at t he o rd er d i dn o td el eg at e t o SB/ SE t ech n i cal s erv i ces t erri t o ry m an ag ers au th o ri t y

t o i s s u e n o t i ces o f d efi ci en cy . Th e ap p el l at e co urtag reedth at Del eg at i o n Ord er 4 -8 d i dn o t" d i rect l y l i st [] " SB/ SE t ech n i cal s erv ices t erri t o ry m an ag ers . Id . at7 2 5. Bu t , as th e co u rt
ex p lai n ed , Del eg at i o n Ord er 4 -8 d i dl i s ttwo t ech n i cal s erv i ces em p l oy ees wh o
were s ub j ectt o th e s up erv i si o n o f t ech n ical s erv i ces t erri t o ry m an ag ers . An d b ecau s e th e IRM p ro v i d es fo r t h e d i rect d el eg at i o n " to t he l o wes tl ev el ex p ect edt o-2 5
-

[* 2 5 ] t ak e fi n al act i o n" , IRM p t . 1 .1 1
. 4 .4 .1 (Oct
. 1 0 , 2 0 0 8 ), tho s e i n s up erv i s o ry p o s i t i on s o v er t he s p eci fi c d el eg at ees g en eral l y h av e th e s am e au t h o ri t y . Th erefo re, t h e Co u rto f Ap p eal s fo r t he Ei g h th Ci rcu i tco n cl u d ed t h atth e SB/ SE t ech n i cal s erv i ces t erri to ry m an ag er wh o s i g n edth e n o t i ce o f d efi ci en cy at i s s u e i n M u n cy v . Co m m i s s i o n er, 8 90 F.3 dat7 2 6 , " h adau t h ori t y t o s ig n an d s en d " th e
n o t i ce. Fo l l owi n g M u ncy , we rejectp et i t i o n er's arg um en t th at M s . Brau n z l ack ed th e au th o ri t y

t o i s su e h i m

a n o ti ce o f d efi ci en cy

fo r h i s 2 0 0 9 t ax ab l e y ear. IV. Co n cl u si o n As n o tedatth e o u t s et , p et i t i o ner h as co n ced edal l i s su es o t her t h an th e
v al i d i ty o f res po n d en t ' s as s es s m en to f a d efi ci en cy i n h i s 2 0 0 9 Fed eral i n co m e t ax . Hav in g reject ed each o f h i s ch al l en g es t o the v al i d i ty o f th atas s es s m en t , we
co n cl u d e th atAp p eal s p ro p erl y s u s t ai n edth e NFTL.

Deci s i o n wi ll b e en t eredfo r
res p o nd en t .