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Taxation & Estate Planning

: TaxProf Blog

Tax Court: Notice of Deficiency Improperly Sent to Prisoner's House, Not to the Big House

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In the appropriately styled Conn v. Commissioner, T.C. Memo. 2008-186 (8/5/08), the taxpayer was convicted of embezzlement. While he was serving his 21-month sentence, the IRS issued a notice of deficiency to taxpayer and his wife, alleging that they had...

Full post as published by TaxProf Blog on August 06, 2008 (boomark / email).

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