United States Fifth Circuit
Terrell v. Comm'r of Internal Rev., 09-60822
In taxpayer's appeal from the tax court's dismissal of her Request for Innocent Spouse Relief as untimely, the order is reversed where the IRS had a duty to exercise reasonable diligence to search for taxpayer's correct address, but failed to do so before sending its Notice of Final Determination.
Appellate Information
- Decided 11/02/2010
- Published 11/02/2010
Judges
- Edward C. Prado
Court
- United States Fifth Circuit