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The exceptions have generally arisen where the knowledge that the
Commissioner possesses regarding the taxpayer’s incarceration is
quite specific and there is an infirmity in the last known
address on which the Commissioner seeks to rely. See DiViaio v.
Commissioner, 539 F.2d 231 (D.C. Cir. 1976)(notice not sent to
last known address where Commissioner aware that taxpayer had
been incarcerated in Atlanta penitentiary for 2 years and mailed
notice to warden there for service on taxpayer); Keeton v.
Commissioner, 74 T.C. 377 (1980)(Commissioner participated in
prosecution resulting in taxpayers' conviction for Federal tax
crimes, therefore taxpayers' whereabouts in Federal prison system
readily available to Commissioner; address on which Commissioner
relied not given on returns for years involved); O’Brien v.
Commissioner, 62 T.C. 543 (1974)(deficiency determined as a
result of Commissioner’s agent’s interview of taxpayer in jail;
neither address on which Commissioner relied had been provided by
taxpayer).
For the reasons discussed below, we conclude that the Wanda
Avenue address was petitioner’s last known address when
respondent mailed the notice of determination. The Wanda Avenue
address was the address reported by petitioner in the last return
he filed before respondent’s mailing of the notice of
determination; namely, his 1996 Federal income tax return,
received by respondent on August 21, 1997. Moreover, petitioner
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