When a letter sent to a lawyer leads to the cancellation of a tax assessment

CAA and TA

Sept. 8

A company underwent a tax audit, following whichadministration sent it a reassessment proposal inform it of their intention to reassess its tax liability.

The company then submitted comments on the matters set forth in the reassessment proposal its attorney.

administration sent their response to these comments to the attorney but not to the company. However, the attorney did not have a power of attorney to receive these comments.

The Administrative Court of Appeals ruled that the procedure was improper. It held that the fact that, following receipt oftax bill company filed a complaint through the same attorney does not demonstrate that the company received a response to its comments "prior to the initiation of tax collection proceedings on February 9, 2017."

The tax assessment is therefore rescinded.

CAA Lyon, June 26, 2025, No. 23LY00471

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Response to the taxpayer's commentsSubmission of response to taxpayer's commentsAttorneyTax proceedingsCorporate tax reassessment

Paul Mispelon

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