Welch v. United States, No. 11-5090 (Fed. Cir. 2012)
Annotate this CaseThe claims court found that the taxpayers were not entitled to refunds of $142,277.55 and $725,205.28 paid to the IRS for tax deficiencies in tax year 1992 and tax year 1995. The taxpayers disputed whether the IRS properly mailed the two notices of deficiency prior to December 31, 2000, tolling the statute of limitations and making the 1992 and 1995 assessments timely. The Federal Circuit affirmed in part. Use of the form prescribed in the Internal Revenue Manual for establishing compliance with the notice of deficiency mailing requirement (PS Form 3877) is not a prerequisite to the government demonstrating mailing of a notice of deficiency, but some corroborating evidence of both the existence and timely mailing of the notice of deficiency is required. The IRS presented such corroborating evidence for the 1992 notice of deficiency but not as to the 1995 notice.
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