Marilyn Sponza v. Commissioner of Internal Revenue

This matter is before the court on appeal from an order of the Tax Court denying a motion for fees and costs for lack of jurisdiction.

1. Factual background. Appellant Marilyn Sponza filed a joint income tax return with her then husband for the taxable year 1978. Thereafter, the Internal Revenue Service (hereafter “IRS”) audited the return and determined that there was a deficiency. A notice of deficiency was sent to appellant’s former husband and purportedly to her. However, appellant claimed that the notice of deficiency was not sent to her at her last known address, as required by 26 U.S.C. § 6212 . (References are to the Internal Revenue Code of 1954, which is applicable to this case.) Collection employees of the Commissioner of Internal Revenue commenced collection proceedings against appellant. Appellant contends that the collection officers did not desist from collection procedures even after being advised by appellant that the notice of deficiency was invalid as to her. On the ground of claimed improper service of the notice of deficiency, appellant filed a Tax Court proceeding for the purpose of obtaining that court’s ruling that the notice of deficiency was invalid.…