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Tax; Notice

U.S. Court of Appeals  For the Seventh Circuit

Civil

Tax; Notice

Where the taxpayer filed no tax returns for years, and the IRS mailed notice of tax deficiencies to the address of most recent tax return, he received proper notice.

“[E]ven assuming arguendo that the IRS had a duty to conduct further investigation for Gyorgy’s address, he does not identify what reasonable steps it could have taken to find him. There is no evidence that the IRS had record—let alone clear and concise notification—of an address where he could have been reached in 2006 and 2007. It had already tried, to no avail, to verify the Jean Street address on his 2003 W-2. It appears, in fact, that Gyorgy did not want to be found. From 2001 through 2008, he filed no tax returns, moved seven times, never remained in the same place for more than roughly eighteen months, and often moved on after only a few months. Yet he never notified the IRS of his new addresses. The IRS cannot be expected to keep track of an itinerant taxpayer in such circumstances. See Marks, 947 F.2d at 986 (‘[A] taxpayer’s effort “to obscure the change in his address so as to confound the IRS” is a factor relevant in assessing whether the Commissioner acted properly.’ (citation omitted)).”

Affirmed.

13-3363 Gyorgy v. CIR

Appeal from the United States Tax Court, Kanne, J.

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