On March 12, 2020, the Tax Court issued its opinion in Lander v. Commissioner (154 T.C. No. 7). The issue presented in Lander v. Commissioner was whether the petitioners, who did not receive the statutory notice of deficiency (SNOD) mailed to their last known address, could challenge their underlying tax liability in a collection due process (CDP) proceeding. Public Service Announcement from Lander v. Commissioner You may have come to this post because you are interested in IRC § 6330’s notice and receipt requirements. You may have come to this post because you are interested in what happens when a taxpayer is mailed a notice of deficiency to an address where he does not live anymore. You may have come by chance (fate, really). You may even have come by mistake (still fate). No matter why you are here, you really should stay to learn what happens to the erstwhile-favorite…