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Although the phrase "last known address" is not defined in
the Internal Revenue Code or in the regulations, we have held
that a taxpayer's last known address normally 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 the taxpayer's last known address
is on the taxpayer. Yusko v. Commissioner, supra at 808.
The record in this case shows that respondent mailed the
notice of deficiency for 1990 to the address appearing on
petitioner's most recently filed tax return, and that petitioner
failed to provide respondent with clear and concise notice of his
change of address prior to the mailing of the disputed notice.
However, the Court of Appeals for the Ninth Circuit (the Circuit
to which this case is appealable) has held that where the
Commissioner is aware prior to issuing a notice of deficiency
that the address she intends to use is no longer the taxpayer's
correct address, the Commissioner is required to exercise
reasonable diligence in attempting to ascertain the taxpayer's
correct address. See King v. Commissioner, supra at 681 n.8;
Wallin v. Commissioner, 744 F.2d 674 (9th Cir. 1984), revg. and
remanding T.C. Memo. 1983-52; Stroud v. Commissioner, T.C. Memo.
1992-666; see also Monge v. Commissioner, supra at 33; Taylor v.
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