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Odessans asked for new courthouse input

Odessans asked for new courthouse input

Yahoo15-05-2025
May 14—The general consensus of a Wednesday public meeting to guide the look and amenities of the coming courthouse seems to be creating a space that the next generation will find was a good investment.
Members of the Butler-Cohen design-build team met with a variety of Odessans from those who work at the courthouse to elected officials to folks who are just interested in the project.
A new courthouse is coming and is funded by $325 million in certificates of obligation issued by county commissioners last November. The certificates will also fund an overhaul of the Ector County Juvenile Justice Center.
Since that time it's been a bit of a roller coaster of land purchases and a current state of uncertainty of where the courthouse will be built. The preferred plan is to build it at the site of the current downtown U.S. Post Office. The county purchased that land for $4.7 million last year. What is holding things up is an agreement with the USPS to abandon that office and relocate as they still have a lease on the space despite the sale of the land.
Originally the county was going to assist the USPS in finding a new location but that has been abandoned as the amount the USPS pays to lease the downtown location and the needs of the USPS for what that new office will entail have been problematic, per County Judge Dustin Fawcett.
Fawcett has said the county now hopes to get the USPS to sign on the dotted line to leave their current spot and move into the bottom floor of the planned parking garage that will sit near the new courthouse. That agreement, Fawcett said, should have some answer in the next 30 days or so. If a deal cannot be reached the new courthouse will have to be relocated.
Commissioner Samantha Russell has pitched locating the new courthouse at the site of the current health department. That plan, Fawcett said, was looked at about 18 months ago by the court prior to Russell taking office. On Tuesday members of the committee created to look at building a new library admonished the court telling them that health department land was promised to the group for a new library build.
The library group did not walk away Tuesday with the deed to the land but did get a promised $10 million in county funds moved into an account that can be used as the new library moves forward. They were asked to be patient until word from USPS and their plans are decided.
On Tuesday the commissioners court also agreed to allow Butler-Cohen the use of the old Henderson Drug building as a construction office for the life of the courthouse project.
The Butler-Cohen reps led the Wednesday meeting and said other meetings as well as a website and a QR code will be used to keep the public informed and to solicit suggestions from Odessans about what they called a project that will change the face of downtown Odessa.
Participants asked for a new courthouse that is cost efficient, taxpayer friendly, easy to maintain and accessible to all. Parking was a major concern that came up over and over. Russell had pitched not building a parking garage in a previous commissioners meeting but that idea seemed to be overwhelmingly panned Wednesday by those who work downtown and use the courthouse daily. Some said courthouse staff can have to walk several blocks just to get to the office and that a parking garage is important.
Butler-Cohen reps said there is value in having these meetings for the collaboration and to end up with a system that is user friendly and what the community needs.
Other ideas thrown out included an outdoor area that is secure for employees to use as well as color coordinated signage and drive through or walk up windows for those doing business at the court. On June 23 the group will meet stakeholders for operational discussions.
The new courthouse will be funded by $325 million in certificates of obligation issued by county commissioners in November. The debt will increase property taxes for Ector County residents.
Owners of a $210,000 home in Ector County will pay about $17 more a month in property taxes. A $210,000 home has a $170,000 taxable value.
The certificates will also fund an overhaul of the Ector County Juvenile Justice Center.
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The address listed on the taxpayer's most recently filed and properly processed tax return is the 'last known address', unless a taxpayer has provided the IRS with clear and concise notice of a new address. Notifying a third party, such as a different government agency, of a change-of-address is not considered clear and concise notification for tax purposes. In Phillips v. Commissioner (T.C. Memo 2024‑44), decided in July 2024, the Tax Court rejected the IRS' claim that it had properly updated its records using the United States Postal Service National Change of Address system. The IRS could not convince the Tax Court that the new address was properly matched under special procedures, leading the court to invalidate the entire notice of deficiency. This case highlights the importance of relying on the USPS's NCOA database. It is understandable that taxpayers might assume that filing a change-of-address with the USPS is enough. While the IRS receives weekly updates from the USPS NCOA database and cross-checks it against taxpayer records, the process is not foolproof. In Phillips the taxpayer's son shared his father's name, and it was the son who had filed a change-of-address with the USPS. The IRS system mistakenly applied the son's new address to the father's tax record and sent a deficiency notice there. The court held the notice invalid because it was not sent to the taxpayer's true last known address. The case is a reminder that while the NCOA system can be very helpful, it can also cause errors for both the IRS and the taxpayer. While notifying the U.S. Postal Service can ensure mail forwarding, this method does not necessarily update IRS records and should not be exclusively relied upon when it comes to U.S. tax matters. The surest way to update the IRS is through means detailed below, filing a Form 8822 or by a direct written notice. In Davis v. Commissioner , T.C. Memo. 2025-72 (July 10, 2025) the Tax Court decided a case involving a taxpayer who moved in 2021 but failed to update the IRS. Even though the taxpayer provided a handwritten letter and claimed to have spoken to IRS agents about the address change, she lacked proof of mailing or official IRS acknowledgment. The court held that because the IRS records still showed the old address, the notice of deficiency sent to her old address was valid. As a result, the petition she had filed with the Tax Court was treated as untimely and her case was dismissed. The lesson is clear: verbal claims and informal letters concerning a change of address just don't cut it. Without verifiable proof, the courts will uphold the IRS if its notice was sent to the 'last known address.' If your move occurs before filing your tax return, simply list your current address on your return. Once processed, the IRS will update its records. Tax returns should always be sent through a method permitting verification (proof of mailing or electronic submission) so that it can be established that the return and updated address was properly delivered. Another option is to file Form 8822 for individuals or Form 8822‑B for businesses. Both of these forms must be processed, which IRS estimates will take four to six weeks' time. They should be sent by certified or registered mail, with proof of mailing retained. You may also write a letter to the IRS that includes your full name, both the old and new addresses, Social Security Number, and signature. If you filed a joint tax return, then the information and signatures for both spouses must be included. Send the written address change information to the IRS processing center that handles your tax return. Again, use registered or certified mail to send in the form and retain the proof. The IRS also permits taxpayers to call and inform the agency that their address is changing. However, this method is not nearly as reliable as written communication backed up by verifiable proof of mailing. Foreign postal systems can be unreliable. If you are living abroad, the rules become complex when it comes to the tax law and acceptance of foreign postmarks. The tax code itself does not recognize foreign postmarks, but, fortunately, the IRS has had a long-standing policy on accepting official foreign postmarks for federal tax returns, refund claims, statements, or other documents. It is highly recommended that a taxpayer use the foreign country's version of certified or registered mail because the receipt can serve as proof of timely mailing/filing. Keep in mind, however, that private couriers such as FedEx or DHL are not covered by this rule unless they are specifically designated as IRS-approved private delivery services. Address changes may feel like a minor administrative detail, but when it comes to U.S. tax matters, making sure that all address changes are properly reported to the IRS is imperative. By updating your address properly, through your tax return, Form 8822 or 8822‑B, or a properly mailed written notice, you protect yourself from missed IRS correspondence and notices, unanticipated penalties, and even messy passport issues. Take care of this step early, especially if you're moving abroad, and keep proof of your notification. Having the proper proof could save you from a bureaucratic nightmare later on. Stay on top of tax matters around the globe. Reach me at vljeker@ Visit my US tax blog NO ATTORNEY-CLIENT RELATIONSHIP OR LEGAL ADVICE This communication is for general informational purposes only. It is not intended to constitute tax advice or a recommended course of action. Professional tax advice should be sought as the information here is not intended to be, and should not be, relied upon by the reader in making a decision.

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