Précis: The taxpayer’s reassessments for 2009 and 2010 and his assessment for 2011 were mailed in 2012 to a large residential complex where he lived but they did not specify the unit number. He claimed that he had never received them. He brought an application in the Tax Court to extend the time to file notices of objection. The Court held that his notice of objection was timely since he had never actually been mailed the reassessments and assessment in question. Thus the application was dismissed but Mr. Pilgrim got an order declaring that his notices of objection were timely.
Pilgrim v. R - TCC: Incomplete address on assessments - objections not filed latePlus >