IRS notice


The IRS Isn’t Charged With Knowledge of Other Federal Agencies

The IRS only has to mail a notice of deficiency to a taxpayer’s last known address in order to assess or record a tax liability for the taxpayer.  This “last known address” rule is often the subject of disputes.  The Sadek v. Commissi…


Is the IRS Bound by It’s Letters and Notices?

If the IRS sends a taxpayer a letter saying that it will process their refund claim but then it fails to do so, is the IRS bound by its letter? The court recently addressed this in Hawver v. Commissioner, T.C. …..

The post Is the IRS Bound by It’s Letters and Notices? appeared first on Houston Tax Attorney.


Lost IRS Notice Was Timely, Despite IRS Not Following Procedures

There are a number of dates that must be met when it comes to taxes. Many of these dates are triggered by some action by the IRS. This raises the question as to what happens if the taxpayer is not aware that the IRS took the action and the IRS destroys the primary evidence that […]

The post Lost IRS Notice Was Timely, Despite IRS Not Following Procedures appeared first on Houston Tax Attorney.


Best-Tax-Attorney-In