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Home / Opinion Digests / Taxation – Adequate Notice Of Deficiency – Regular Mail (access required)

Taxation – Adequate Notice Of Deficiency – Regular Mail (access required)

Although the taxpayers received their notice of a tax deficiency by regular mail, and not by registered or certified mail, the mode of transmittal was not a basis for finding the notice of deficiency inadequate. Taxpayers suggest that 26 U.S.C. § 2612(a) mandates the use of registered or certified mail. They rely on our decision ...

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