Edward J. Healy v. Commissioner of Internal Revenue

This is an appeal from an order of the Tax Court dismissing a “plea” for return of taxes.

Petitioner filed his 1957,1958 and 1959 tax returns after “conferences,” and, so he states, “approval” of counter clerks employed by the Collector of Internal Revenue. As he states: “The Clerks assured petitioner that all submissions would be ‘OK’d’ and that there would be no aftermath.”

There was.

On January 19,1962, the Commissioner sent a notice of deficiency for those years, by certified mail to the last known address of petitioner — Box 1305, Los Angeles, California. Petitioner does not dispute this was his correct address. In fact, he claims its rent as a business expense ; states he has maintained it since 1942 to the present; and describes it as the “one unquestionable address” for him. Nor does petitioner deny he received the deficiency notice, nor even that the receipt was untimely. He apparently insists that because of the “counter clerk’s” previous “approval” of his returns, and the fact he “had no access to competent help,” the laws Congress has passed should not be applicable to him.

The ninety-day period for filing his petition to review the alleged deficiency expired April…