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the notice of deficiency to them at their last known address. We
disagree.
Although the phrase "last known address" is not defined in
the Internal Revenue Code or in the regulations thereunder, we
have held that a taxpayer's last known address is the address
shown on the taxpayer's most recently filed return, absent clear
and concise notice of a change of address. Abeles v.
Commissioner, 91 T.C. 1019, 1035 (1988); see King v.
Commissioner, supra at 681. The burden of proving that a notice
of deficiency was not sent to a taxpayer at the taxpayer's last
known address is on the taxpayer. Yusko v. Commissioner, supra
at 808.
Contrary to petitioners' view of the matter, we conclude
that the notice of deficiency was mailed to them at their last
known address. In this regard, respondent mailed duplicate
notices of deficiency to petitioners. One of the notices was
mailed to the address appearing on their 1992 tax return (the
Hale St. address) and the other notice was mailed to the address
appearing on the Form 4868 (in respect of the taxable year 1993)
that petitioners filed with respondent on April 15, 1994 (the
Girard St. address). The record clearly shows that petitioners'
1992 tax return was the last tax return that petitioners filed
before the notice of deficiency was issued. Moreover,
petitioners failed to produce any evidence showing that they
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