Validity of notice is based on how and where it was sent, not who received it.

The article informs that a tax court in the U.S. ruled that a notice of the right to a Collection Due Process (CDP) hearing that was sent to a taxpayer at his actual address started the running of the 30-day period to request a CDP hearing even though it was received by a person who was not the taxpayer's employee or authorized to receive his mail.