Robert D. and Anne T. Lewis - Page 8

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          a notice sent to the last known address is valid whether or not             
          the taxpayer actually receives it.  See, e.g., United States v.             
          Zolla, 724 F.2d at 810.  Nothing in the Code required respondent            
          to take additional steps to effectuate delivery of the instant              
          notice of deficiency after it was returned undelivered by the               
          post office.  King v. Commissioner, 857 F.2d 676, 681 (9th Cir.             
          1988), affg. 88 T.C. 1042 (1987); Armstrong v. Commissioner, 15             
          F.3d 970 (10th Cir. 1994), affg. T.C. Memo. 1992-328; Pfeffer v.            
          Commissioner, 272 F.2d 383 (2d Cir. 1959); Monge v. Commissioner,           
          supra; McCart v. Commissioner, T.C. Memo. 1992-3, affd. without             
          published opinion 981 F.3d 1247 (3d Cir. 1992).  As a                       
          consequence, petitioners' arguments that respondent had an                  
          obligation to provide actual notice and that respondent did not             
          exercise due diligence must fail.                                           
               With respect to petitioners' reliance on Tulsa Professional            
          Collection Servs., Inc. v. Pope, supra, the Court finds that case           
          to be distinguishable from this case.  The Tulsa case involved a            
          "nonclaim" provision of the Oklahoma Probate Code, under which a            
          creditor's claim against a decedent's estate would be completely            
          extinguished unless the claim was presented to the executor or              
          executrix within 2 months after the publication of notice of the            
          beginning of probate proceedings.  The creditor in that case,               
          having failed to meet that 2-month deadline, successfully argued            
          that notice by publication was insufficient to protect the                  





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