10 returned, respondent had no way to know that petitioners failed to receive the notice, if this was in fact the case. In these circumstances, the Form W-4 did not, in and of itself, serve to change petitioners' last known address. The record does not establish whether or when a copy of that form was mailed to the IRS. As we stated in Farnham v. Commissioner, T.C. Memo. 1991-642, to require that the Commissioner use addresses shown on such documents would not only impose an unreasonable administrative burden on respondent to record every address for every taxpayer, but we would cause uncertainty by requiring respondent to use an address which the taxpayer did not communicate to him and which the taxpayer did not clearly tell respondent to use. * * * Id. (citing United States v. Zolla, 724 F.2d 808, 811 (9th Cir. 1984); see also Thiele v. Commissioner, T.C. Memo. 1994-33); Hamilton v. Commissioner, T.C. Memo. 1992-265. With respect to the Form 8822, Change of Address, a purported copy of which was attached by petitioners to their motion to submit filing of said copy, we find that this document lacks any degree of credibility, and, therefore, give it no weight in our decision. We find that the notice of deficiency for taxable years 1988 and 1989 was mailed to petitioners' last known address and, accordingly, grant respondent's motion to dismiss for lack of jurisdiction on the ground that the petition filed by petitioners was untimely. An appropriate order will be issued.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011