Instead, as relevant here, the IRS can meet the mailing requirements by sending a notice via certified or registered mail to the taxpayer’s last known address. 26 U.S.C. § 6212(a) and (b); see also Klingenberg v. Commr, 2016 U.S. App. LEXIS 19853, *1-2 (9th Cir. Nov. 3, 2016) (IRS may use certified mailing logs to demonstrate that notices were sent) (citations omitted). Absent certain notifications to the contrary, a taxpayer’s “last known address” is the address that appears on the taxpayer’s most recently filed return.

Specifically, she is seeking a refund of amounts levied by the IRS to pay her tax liability for tax years 2007, 2008, 2010, and 2011. Plaintiff alleges that she never received notices of deficiency as prescribed in 26 U.S.C. § 6212 , and she therefore argues that amounts the IRS assessed against her for these years are invalid. As a result, she claims that amounts levied from her to pay toward her assessed taxes for these years were improperly taken, and she is seeking a refund of those amounts.

The United States assumes, for purposes of this Motion, that the IRS issued the statutory notice of deficiency for each tax period during a time when the Idaho House of Representatives was in session and during one of Hart’s terms of service. The United States also assumes that the mailing of a notice of deficiency under 26 U.S.C. § 6212 constitutes “civil process” within the meaning of the Idaho Constitution’s clause – even though the more usual meaning of the term “civil process” is a writ to appear in court, see, e.g., Idaho Code § 7-1026(2), which a notice of deficiency is not, see 26 U.S.C. § 6212. And the United States assumes that the Idaho Constitution’s clause is broader than the Speech and Debate Clause in the United States Constitution, which does not reach activity “that is in no wise related to the due functioning of the legislative process,” United States v. Johnson, 383 U.S. 169, 173 (1966).

The Anti-Injunction Act does not apply to: timely filed actions in the United States Tax Court, 26 U.S.C. §§6212(a) and (c), 6213(a); review of petitions in the Tax Court for "innocent spouse" relief, 26 U.S.C. § 6015(e); adjustments to partnership items and assessments of deficiencies attributable to partnership items which are not made in accordance with 26 U.S.C. §§ 6225(a) and 6246(a); levies made during the pendency of proceedings for the refund of a divisible tax in violation of 26 U.S.C. § 6331(i); adjudications of penalties assessed under 26 U.S.C. §§ 6672 and 6694(c) where taxpayer has filed a claim for refund and posted bond within thirty days of the day on which the notice and demand has been made, 26 U.S.C. §§ 6672(c), 6694(c); wrongful levy actions brought by persons other than the taxpayer, 26 U.S.C. §7426(a) and (b)(1); judicial review of jeopardy assessments, 26 U.S.C. § 7429(b); proceedings to determine employment status pursuant to 26 U.S.C. § 7436; and actions to enjoin a levy if it is begun during the period when collection is to be suspended under 26 U.S.C. § 6330(e)

passim. 26 U.S.C. § 6201 ...........................................................................................................................22 26 U.S.C. § 6211 ...........................................................................................................................22 26 U.S.C. § 6212 ...........................................................................................................................22 26 U.S.C. § 6213 ...........................................................................................................................22 26 U.S.C. § 6677 .............................................................................................................................3 Case 1:16-cv-01579-CRC Document 8-1 Filed 10/28/16 Page 4 of 29 iv 14475887.1 26 U.S.C. § 6679 .............................................................................................................................3 26 U.S.C. § 7121 ...........................................................................................................................20 26 U.S.C. § 7122 ...........................................................................................................................20 26 U.S.C. § 7201 .............................................

The manifest purpose of section 7421(a) is “to permit the United States to assess and collect taxes alleged to be due without judicial intervention, and to require that the legal right to the disputed sum be determined in a suit for refund.” Enochs v. Williams Packing Navigation Co., 370 U.S. 1 (1962); see also Enax v. United States, 243 Fed. Appx. 449, 451 (11th Cir. 2007); Meyer v. Everson, 2006 WL 2583699, at *4 (M.D. Fla. Sept. 7, 2006). Although there are limited statutory exceptions to the Act, none apply here.2 2 I.R.C. sections 6212 and 6213 apply when a taxpayer seeks review by the Tax Court of a notice of deficiency, whereas, section 6015(e) concerns Tax Court review of innocent spouse determinations. Similarly, section 6330(e)(1) only applies to certain collection due process proceedings in Tax Court.

Breman v. Commissioner, 66 T.C. 61, 66 (1976). The Tax Court has jurisdiction to determine an overpayment of tax and direct a refund only if a petition is timely filed in response to a notice of deficiency issued pursuant to 26 U.S.C. Section 6212. See, 26 U.S.C. Section 6213(a).

As part of the adversarial process concerning a summons's validify, the tarrReturn (e.) Form 720, Quarterly Federal Excise Tur Return (f.) Form z2g\,Heavy Highway Vehicle Use Ta>r that the Substitute for Returns were allegedly fited by the IRS and what specific Subtitle of tax 'Wagner is investigating and attempting collection of to date from Thornton. Under,26 U.S.C. $ 6211-Definition of Deficiency" and 26 U.S.C. S 6212- Notice of Deficiency6 there are Part I Subtitle A-Income Taxes, Part 20 Subtitle B- t Io $ 62ll *(a) In general.--For pu{poses of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chaplers 41,42,43, and44 the teffi o'deficiency" means the amount by which the tax imposed by subtitle A or E. or chabter 41.

The United States derived its ability to enforce a lien through the following steps:1 1. Notices of Deficiency were sent to the taxpayer pursuant to 26 U.S.C. §6212 and/or a tax return was filed; 2. The taxpayer either failed to file a Petition with the United States Tax Court within 90 days (§6213) and/or the Tax Court made a determination (§6214); 3.

Case 3:09-cv-00430-WDS-CJP Document 12 Filed 12/20/09 Page 10 of 19 -11- The attempt to issue a notice of deficiency is driven by district directors and districts. 26 U.S.C. Sec. 6212 and 26 CFR 301.6212-1(a) & (b). The attempt to issue an assessment is driven by district directors and districts.