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8.2.2.3
(10-24-2007)
Appeals Issues Notice of Deficiency
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When Appeals issues the notice of deficiency, the case can be considered or reconsidered during the 90-day period.
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Reconsideration of a case does not extend the 90-day time in which the taxpayer may petition the Tax Court for a redetermination.
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Special procedures apply when issuing a statutory notice of deficiency on a Refund Suit. See IRM 8.7.1, Refund Suits—Statutory
Notice of Deficiency Issued, for detailed information.
8.2.2.3.1
(10-24-2007)
Undeliverable or Unclaimed Notice of Deficiency
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Occasionally, the mail service is unable to deliver a notice of deficiency, either because the taxpayer cannot be located
or because the taxpayer will not accept delivery. In these circumstances, the Post Office returns the notice of deficiency
to the issuing Appeals office.
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If the undeliverable or unclaimed statutory notice is returned, Appeals Processing Service (APS) rechecks the last known address
using IDRS command code ENMOD, if available. If ENMOD is not available, APS checks command code INOLES and/or SPARQ.
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If the address on ENMOD/INOLES/SPARQ and the address on the notice are the same, APS also checks command code IRPTRL.
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On joint accounts, this research is performed using IDRS command code SPARQ to determine if the taxpayers have separate addresses.
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Retain the undelivered notice and envelope securely stapled inside the administrative file. These documents are evidence the
Internal Revenue Service complied with the law by forwarding the notice of deficiency by certified or registered mail to the
taxpayer’s last known address.
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APS notifies the Appeals Officer when a notice was returned. If the Appeals Officer wishes and time allows, the notice may
be reissued/remailed:
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If Master File shows a different last known address and sufficient time remains on the statute, the notice is reissued to
the last known address indicated on Master File. The notice of deficiency date and "Last Day to Petition Tax Court"
are changed to reflect the date the notice is remailed. The period in which the taxpayer may submit a petition to the
Tax Court starts with the date the new notice is mailed.
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If SPARQ research reveals a separate address for one of the spouses, a duplicate original notice must be prepared using the
original joint names shown on the return and that spouse’s separate address. This duplicate original must use the same date
as the original notice. The period in which the spouse can petition the Tax Court is the same as the original notice.
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If a new address is found somewhere other than Master File and does not meet the clear and concise notification definition
of Rev. Proc. 2001-18, a copy of the original notice of deficiency is remailed to the new address. The date of the original
notice does not change and the period in which the taxpayer may submit a petition to Tax Court continues from the original
notice date.
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If, after checking all possible sources, another address cannot be found, and the Appeals Officer determines the notice was
sent to the last known address, he/she initials the notice of deficiency and takes no further action to try to deliver the
notice.
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