Audrey Carlisle - Page 10




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          petition in this Court for a redetermination of the deficiency.             
          See sec. 6213(a).                                                           
               Neither the Internal Revenue Code nor the regulations                  
          promulgated thereunder define the phrase “last known address”.              
          However, this Court has defined the phrase to mean “the                     
          taxpayer’s last permanent address or legal residence known by the           
          Commissioner, or the last known temporary address of a definite             
          duration to which the taxpayer has directed the Commissioner to             
          send all communications during such period.”  Brown v.                      
          Commissioner, 78 T.C. 215, 218 (1982).  In general, that address            
          will be the address reflected on the taxpayer’s most recently               
          filed Federal income tax return, absent clear and concise                   
          notification of a different address.  See Abeles v. Commissioner,           
          91 T.C. 1019, 1035 (1988); Weinroth v. Commissioner, 74 T.C. 430,           
          435 (1980); Alta Sierra Vista, Inc. v. Commissioner, 62 T.C. 367,           
          374 (1974), affd. without published opinion 538 F.2d 334 (9th               
          Cir. 1976).  The taxpayer has the burden of proving that the                
          notice of deficiency was not sent to her last known address.  See           
          Yusko v. Commissioner, supra at 808.                                        
               Once the Commissioner becomes aware of an address other than           
          the one on the taxpayer’s return, the Commissioner must exercise            
          reasonable care and due diligence in ascertaining the correct               
          address.  See Pyo v. Commissioner, 83 T.C. 626 (1984).  Whether             
          the Commissioner has done so is a question of fact.  See Weinroth           






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