- 8 - Commissioner, T.C. Memo. 1988-152; Fernandez v. Commissioner, T.C. Memo. 1987-557. Whether respondent has exercised reasonable diligence in this regard depends upon a consideration of all the facts and circumstances. King v. Commissioner, supra at 678-679. In Wallin v. Commissioner, supra, correspondence sent by the Commissioner to the taxpayer at an address in Alaska shown on the return for the year at issue was returned as undeliverable with no forwarding address. In an effort to obtain the taxpayer's correct address prior to mailing a notice of deficiency, the Commissioner subsequently made inquiries at the Anchorage Post Office and the Alaska State Motor Vehicle Bureau and searched microfilm records for tax returns filed by Alaskans in 1978 and 1979. When these steps did not produce a new address for the taxpayer, the Commissioner mailed the notice of deficiency to the taxpayer's old address. Under these circumstances, the Court of Appeals held that the Commissioner failed to exercise reasonable diligence in ascertaining the taxpayer's last known address. In reaching this conclusion, the Court of Appeals found it significant that the Commissioner failed to make an adequate search of Internal Revenue Service computer records for the taxpayer's correct address. We conclude that respondent did not exercise due diligence in ascertaining petitioner's correct address. In short, the record shows that respondent was aware prior to issuing thePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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