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

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

• Read the Fifth Circuit's Decision in Terrell v. Comm'r of Internal Rev., No. 09-60822t