Christopher Gyorgy v. CIR

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a taxpayer did not notify the IRS of a change of address because it was not reflected in the IDRS
• noting that treasury regulations treat an updated ad dress in the Postal Service database as “clear and concise notification” of taxpayer’s address
• noting that the legislative history to section 6212(b)(1) indicates how it would be “an almost impossible burden on the IRS to keep track of every taxpayer’s whereabouts”
• rejecting a taxpayer’s testimony that he submitted a change-of-address form each time he moved when he failed to provide documentation
• rejecting a taxpayer’s testimony that he submitted a change-of-address form each time he moved because he failed to provide documentation
• declining to decide whether the Tax Court properly considered evidence outside the CDP hearing record where neither party objected to its consideration of such evidence

Source: CourtListener parenthetical corpus (CC0).