United States v. Meyer, No. 17-3463 (8th Cir. 2019)Annotate this Case
The Eighth Circuit affirmed the district court's grant of the government's motion for summary judgment and denied taxpayer's cross motion. The court held that the government established the existence and proper mailing of the notice of deficiency for tax year 2002 by producing a copy of the notice and Form 4340. Although the government did not produce a copy of the notice for the 2009 tax year, it submitted a Case History Report that described steps taken by the IRS officer assigned to taxpayer's case. Therefore, the Case History Report and the Form 4340 produced by the government established both the existence and mailing of the notice for tax year 2009.