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WISE v. C.I.R.

Civ. No. 85-135-M.

688 F.Supp. 1464 (1988)

Riley H. WISE, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, D. Montana, Missoula Division.

April 14, 1988.

Attorney(s) appearing for the Case

Riley H. Wise, Hemet, Cal., pro se.

Robert J. Brooks, Asst. U.S. Atty., Butte, Mont., Michael G. Lichtenberg, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for C.I.R.

ORDER

LOVELL, District Judge.

On August 31, 1978, defendant mailed a notice of deficiency to the address listed on plaintiff's most recent income tax return received by the IRS. A notice of deficiency is valid and begins the period of limitation upon mailing to plaintiff's last known address, regardless of the date it is received, if ever. United States v. Zolla, 724 F.2d 808, 810 (9th Cir.1984) cert. denied

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