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