Reasonable diligence required to ascertain taxpayer's address
Article Abstract:
The court ruled in 'Crawford,' TCM 1996-460, that the IRS did not exercise due diligence in establishing a taxpayer's correct address and thus absolved the taxpayer of any liability for a tax deficiency for one year. In this case, the IRS mailed a notice of proposed adjustments to the taxpayer's 1990 federal income tax to a San Diego address. The mail was returned by the post office with the stamp 'Return to Sender Unable to Forward.' The IRS next sent a deficiency notice to the same address and got the same response. In 1995, the taxpayer filed his 1991 and 1993 tax returns using his new address. Using the new address, the IRS sent a second deficiency notice to the taxpayer with interests and penalties for 1992. When the taxpayer challenged this in court, the judge ruled that the notice was invalid since the IRS did not exert enough effort to ascertain the taxpayer's new address knowing that the old address was no longer usable.
Publication Name: Taxation for Accountants
Subject: Business
ISSN: 0040-0165
Year: 1997
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Simethicone for gastrointestinal gas
Article Abstract:
Simethicone (Maalox Anti-Gas, Mylanta Gas Relief, Gas-X) does not seem to deliver what advertisements for the relief of gastrointestinal flatulence promise. Simethicone is not absorbed in the gastrointestinal tract and is excreted unchanged. Researchers found no benefit of simethicone over placebo in mothers who had cesarean sections and in colicky infants. Swallowing air collects as gas in the stomach. Abdominal pain and bloating is likely to be a result of irritable bowel syndrome rather than high gas volume. Simethicone causes no side effects, except constipation or diarrhea if used in combination with antacids.
Publication Name: Medical Letter on Drugs and Therapeutics
Subject: Health
ISSN: 0025-732X
Year: 1996
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Freeh, Louis J
Article Abstract:
Freeh, who was born in 1950 in Jersey City, NJ, was nominated for the position of FBI director in Jul 1993. He became an FBI agent in 1975 and a supervisor in 1980, but quit because of the bureaucracy. He has successfully participated in investigations of organized crime and mail bombings.
Publication Name: Current Biography
Subject: History
ISSN: 0011-3344
Year: 1996
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