Matter of Portillo v. Maraj

How courts have described this case

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

• stating that \The burden of proving that the notice was not sent to the last known address is on petitioner.\
• Fresno Service Center did not unreasonably delay in forwarding an improperly filed return to the Philadelphia Service Center 24 days after it received the return
• Fresno Service Center did not unreasonably delay in forwarding an improperly filed return to the Philadelphia Service Center 24 days after it received the return

Source: CourtListener parenthetical corpus (CC0).