Has the ruling of the Seventh Circuit rendered mandatory statutory notice requirements not relevant, with a consequence being that the protections provided by such notice provisions have been erased?

QUESTIONS PRESENTED 1. Has the ruling of the Seventh Circuit rendered mandatory statutory notice requirements not relevant, with a consequence being that the protections provided by such notice provisions have been erased? Has the Seventh Circuit’s ruling that is being appealed created a notice requirement that is different from the statutory notice requirement, and eliminated due process protections? 2, Ifthe IRS proves that a spouse received a letter or another document, does it mean that it has proven without any further evidence that the other spouse knew about that document in question, and that knowledge of one spouse is imputed upon the other spouse automatically? 3. When the IRS has the burden of proving mailing (or if any other party has that burden), how is that proven? Can the Commissioner of the Internal Revenue Service meet its burden of proving that it mailed Notice of Beginning of Administrative Proceeding (NBAP) 26 U.S.C. § 6223(a)(1) and/or “Notice of a Final Partnership Administrative Adjustment,” or FPAA. See id. § 6223(a) (2) when the nationally used U.S. Postal Service forms submitted to prove mailing are incomplete and therefore invalid? Is there a consistent rule?