Sarah R. Elgart and Stephen K. Glassman - Page 6

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          the Commissioner to send all communications during such period.             
          Weinroth v. Commissioner, 74 T.C. 430, 435 (1980); Alta Sierra              
          Vista, Inc. v. Commissioner, 62 T.C. 367, 374 (1974), affd.                 
          without published opinion 538 F.2d 334 (9th Cir. 1976).  Stated             
          otherwise, it is the address to which, in light of all the                  
          surrounding facts and circumstances, the Commissioner reasonably            
          believed the taxpayer wished the notice to be sent.  Weinroth v.            
          Commissioner, supra.  The relevant focus is thus on the                     
          Commissioner's knowledge, rather than on what in fact may have              
          been the taxpayer's actual address in use.  Brown v.                        
          Commissioner, 78 T.C. 215, 219 (1982) (citing Alta Sierra Vista,            
          Inc. v. Commissioner, supra.)                                               
               In Abeles v. Commissioner, 91 T.C. 1019 (1988), we held that           
          a taxpayer's last known address is the address shown on his most            
          recent return, absent clear and concise notice of a change of               
          address.  Monge v. Commissioner, supra at 28.  However, once                
          respondent has become aware of a change in address, she must use            
          reasonable care and diligence in ascertaining and mailing the               
          notice of deficiency to the correct address.  Whether respondent            
          has properly discharged this obligation is a question of fact.              
          Weinroth v. Commissioner, supra at 435-436; Alta Sierra Vista,              
          Inc. v. Commissioner, supra at 374.                                         
               A validly executed power of attorney may suffice to render             
          an attorney's address as the taxpayer's "last known address" if             





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