In re E.E., C.E., A.E.-1, N.E., and D.E.

How courts have described this case

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

• sustaining a notice of deficiency not sent to the taxpayer's last known address when he actually received it 74 days before the deadline for petitioning this Court
• \[T]he time period for filing the petition for redetermination did not commence until * * * [the taxpayer] received actual notice of the deficiency[.]\
• an erroneously addressed notice of deficiency is nevertheless valid if the taxpayer receives actual notice of the Commissioner's determination in a timely fashion; i.e., without prejudicial delay
• notice of deficiency received by taxpayer's former wife at what may not have been taxpayer's last known address and given to him 16 days later, valid because taxpayer received it early enough to file a timely petition
• personal delivery of notice of deficiency
• section 6212(b)(1) is a \safe harbor\

Source: CourtListener parenthetical corpus (CC0).