Quote:
|
Originally Posted by Shoonra
(a) Normally, you are expected to update your address on various tax papers, such as your annual return and your W-2 form whenever a change occurs.
(b) More importantly, the fact that the IRS sent papers to an obsolete address is merely a mistake (let's presume it was the IRS's fault), not fraud. You could argue, with some success, that since the IRS letters were sent to the wrong address, you cannot be penalized for failing to answer them (or failing to answer within a deadline). However, to make this, or a related, argument you'd have to set forth your current address and the IRS would immediately send the same letters to your current address.
And you don't have grounds to sue the IRS for not having your current address.
|
Doesn't the following case say basically that as long as the taxpayer doesn't make an attempt to hide , it's the duty of the IRS to make the effort to find the correct address?
Mall v. Kelly, 564 F.Supp 371