Attorney case note
The issue
Whether Appeals adequately verified, under I.R.C. § 6330(c)(1), that two final levy notices were sent to Laborde’s last known address; and whether to sustain the related NFTL determination.
What the Tax Court held
The Court sustained the NFTL determination. It remanded the two levy determinations to Appeals for clarification of the basis for the required verification that the levy notices were sent to petitioner’s last known address.
Key facts
- The case was a collection-due-process proceeding involving unpaid I.R.C. § 6672 trust-fund-recovery penalties.
- The IRS issued two notices of intent to levy and filed an NFTL.
- Petitioner disputed whether the levy notices had been mailed to his last known address.
- The administrative record reflected multiple addresses and did not disclose the basis for Appeals’ asserted verification of mailing compliance.
- The Court did not resolve the last-known-address question on the existing record; it required a supplemental Appeals consideration for the levy determinations.
Why this matters
The decision distinguishes the mandatory § 6330(c)(1) verification obligation from issues that a taxpayer must affirmatively raise under § 6330(c)(2). A conclusory verification statement was insufficient where the record presented an unresolved, material address question bearing on statutory levy-notice compliance.
Practical takeaway
In CDP levy cases with address discrepancies, examine the return-processing and address-notification chronology and the administrative record supporting Appeals’ verification. LaBorde supports remand where that record does not reveal the basis for concluding that levy notices were sent to the taxpayer’s last known address.
Source
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This AI-assisted case summary is informational and is not legal advice. Consult the linked decision for the court’s complete opinion.