Irs 2016 extension form 4868 instructions

(1) Income and gift taxes and certain excise taxes Such notice shall include a notice to the taxpayer of the taxpayer’s right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office. If the Secretary determines that there is a deficiency in respect of any tax imposed by subtitles A or B or chapter 41, 42, 43, or 44 he is authorized to send notice of such deficiency to the taxpayer by certified mail or registered mail. IRC §6212 which governs the process by which the IRS issues the notice of deficiency to the taxpayer provides: The Gregorys contended that these documents should serve as putting the IRS on notice with regard to their new address.

Those documents had shown the proper address in Rutherford. The Gregorys had sent documents to the IRS between the date they filed their 2014 tax return using the wrong address and when the IRS issued the notice of deficiency. Since Januis more than 90 days after October 13, 2016, the IRS argued that their petition had not been timely filed with the Tax Court and asked that their petition be dismissed for lack of jurisdiction.

The Gregorys became aware of the notice of deficiency on January 17, 2017, and filed their petition that day. The parties do not dispute that the Gregorys did not actually receive the notice of deficiency. Postal Service marked the notice “Return To Sender/Unclaimed/Unable to Forward” and returned it to the Commissioner. At that time the Gregorys had not yet filed their 2015 Federal income tax return. On October 13, 2016, the Commissioner sent by certified mail a notice of deficiency to the Gregorys at their Jersey City address.

This mistake led to the following events: However, after the move in error they listed their old address on their 2014 income tax return when they filed it in October of 2015. In the case before the Tax Court the taxpayers had moved from Jersey City, NJ to Rutherford, NJ in June of 2015. Individual Income Tax Return, served to change a taxpayer’s last known address. 7, the Tax Court ruled that neither Form 2848, Power of Attorney and Declaration of Representative, nor Form 4868, Application for Automatic Extension of Time to File U.S. The IRS is under obligation only to mail notices to the taxpayer’s last known address in order to start the clock running on the time period to take specific actions.

Irs 2016 extension form 4868 instructions