This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 1998. The length of the article is 587 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The US 2nd Circuit Court of Appeals in Sicari placed a burden of reasonable diligence on the IRS to provide taxpayers with adequate notice of tax deficiencies in cases of address changes to allow them to timely file redetermination petitions. The IRS was allowed to argue on remand the issue of actual notice even though it did not exercise reasonable diligence.
Citation Details
Title: IRS did not exercise due diligence to ascertain last known address.
Author: Jerry L. Lerman
Publication:The Tax Adviser (Magazine/Journal)
Date: July 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n7 Page: 499(1)
Distributed by Thomson Gale
IRS did not exercise due diligence to ascertain last known address.: An article from: The Tax Adviser
📄 Viewing lite version
Full site ›
⌛ 🇨🇦 Canada pricing being fetched…
Prices will appear once fetched — usually within a few minutes.
View in:
🇺🇸 USA
Book Details
Author(s)Jerry L. Lerman
PublisherAmerican Institute of CPA's
ISBN / ASINB00098AICS
ISBN-13978B00098AIC7
MarketplaceCanada 🇨🇦