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MULDER v. C.I.R.

No. 87-4810.

855 F.2d 208 (1988)

Jerry W. and Jeanette MULDER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 19, 1988.

Attorney(s) appearing for the Case

Merle R. Flagg, Dallas, Tex., for petitioners-appellants.

William F. Nelson, Chief Counsel, I.R.S., Doris D. Coles, Michael L. Paup, Chief, Appellate Sec. Tax Div., Dept. of Justice, Roger M. Olsen, Asst. Chief, Gary R. Allen, Acting Chief, William S. Rose, Acting Asst. Atty. Gen., Janet Kay Jones, Richard Farber, Washington, D.C., for respondent-appellee.

Before WISDOM, REAVLEY, and POLITZ, Circuit Judges.

POLITZ, Circuit Judge:

The sole question presented on this appeal from the Tax Court is whether the statutory notice of deficiency issued by the Commissioner of Internal Revenue to Jerry W. Mulder1 was sent to his "last known address" as that term is used in section 6212(b) of the Internal Revenue Code.2 Concluding that on the specific facts of this case, a mailing to the address on the questioned tax return...

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