ESTES ET AL.

v.

CAMDEN FIRE INSURANCE ASSOCIATION OF GENERAL ACCIDENT FIRE & LIFE ASSURANCE CORP., LTD., ET AL.

Citator

Cited By

• McPARTLIN v. Comm'r OF the Internal Revenue Serv., 653 F.2d 1185 (7th Cir. 1981)
  …xpayer directing the Commissioner to use a different address.” Id. The Commissioner must, however, exercise reasonable diligence to ascertain a taxpayer’s “last known address.” Delman v. Commissioner, 384 F. 2d 929, 932 (3d Cir. 1967), cert. denied, 390 U.S. 952, 88 S.Ct. 1044, 19 L.Ed.2d 1144 (1968); O’Brien v. Commissioner, 62 T.C. 543, 550 (1974); Alta Sierra Vista, Inc. v. Commissioner, 62 T.C. at 374. Whether the Commissioner has properly discharged his obligation to reasonably ascertain a taxpayer’s “…
• Crum v. Commissioner of Internal Revenue, 635 F.2d 895 (D.C. Cir. 1980)
  …ving of notice” before a deficiency is assessed. See Cohen v. United States, 297 F. 2d 760, 772 (9th Cir.), cert. denied, 369 U.S. 865, 82 S.Ct. 1029, 8 L.Ed.2d 84 (1962). In Delman v. Commissioner, 384 F. 2d 929, 932 (3d Cir. 1967), cert. denied, 390 U.S. 952, 88 S.Ct. 1044, 19 L.Ed.2d 1144 (1968), the United States Court of Appeals for the Third Circuit de clared that “[b]y using the phrase ‘last known address’ Congress must have intended that notice be sent to that address where the Secretary (or his d…
• Cyclone Drilling, Inc. v. Kelley, 769 F.2d 662 (10th Cir. 1985)
  …es the taxpayer wishes the notice sent.” United States v. Ahrens, 530 F. 2d 781, 785 (8th Cir.1976); Sorrentino v. Ross, 425 F. 2d 213, 215 (5th Cir.1970). Delman v. Commissioner of Internal Revenue, 384 F. 2d 929, 932 (3d Cir.1967), cert. denied, 390 U.S. 952, 88 S.Ct. 1044, 19 L.Ed.2d 1144 (1968). In recognition of obvious nationwide administrative realities, the burden is on the taxpayer to provide “clear and concise” notice of his current address to the IRS; the IRS is otherwise entitled to rely on…