Lack of proof that a letter was received: Should the judge order an investigative measure?

Taxpayers residing in the United States were partners in a French company that was subject to a tax audit. Following the audit, the French Tax Administration (administration ) sent a notice ( reassessment proposal ) to the taxpayers, stating that it believed they had received income from movable capital that was taxable in France.

The reassessment was challenged all the way to the Administrative Court of Appeals.

The taxpayers argued that the procedure leading to the assessments was unlawful because they had not received the two proposed assessments.

The minister then presented the envelopes containing the two letters to the court.

The first one stated that distribution had not been possible, though it was not possible to determine the reason for this failure to distribute.

The second notice bore the markings "unclaimed,""N/L," and "11/16." The minister maintained that N/L stood for "notice left" and that a delivery notice had indeed been given to the taxpayers.

Taxpayers pointed out, however , "that it is not the practice of the U.S. Postal Service to include such a note in handwritten form."

The Minister did not provide any details regarding the procedures for notifying the United States of an international registered letter, and in particular regarding the procedures for notifying the person to whom the letter was not delivered.

The Court then issued a discovery order to the Minister, “requesting that he produce a certificate from La Poste’s International Mail Investigations and Claims Department establishing that the parties concerned were informed, in accordance with applicable regulations, that the mail item was available for pickup at a post office prior to its forwarding.”

The minister was unable to produce this certificate.

The letter was therefore deemed not to have been properly served.

The tax assessment is therefore rescinded.

CAA Paris, Oct. 1, 2026, No. 24PA04153

This legal watch provided by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can stay legal watch subscribing to the newsletter via this link.