- 6 - that a taxpayer's last known address 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 at his or her last known address is on the taxpayer. Yusko v. Commissioner, supra at 808. Contrary to petitioner's view of the matter, we conclude that the notice of deficiency was mailed to petitioner at her last known address. Respondent mailed the notice to petitioner at the address appearing on petitioner's 1992 tax return; i.e., the Minden, Nevada address. The record clearly shows that petitioner's 1992 tax return was the last return that petitioner filed prior to the issuance of the notice of deficiency. Moreover, petitioner has failed to come forth with any evidence tending to show that she provided respondent with clear and concise notice that she intended for respondent to correspond with her at any address other than the Minden, Nevada, address. Because the notice of deficiency was mailed to petitioner at her last known address, we shall grant respondent's motion to dismiss for lack of jurisdiction.5 In order to reflect the foregoing, 5 Although petitioner cannot pursue her case in this Court, she is not without a legal remedy. In short, petitioner may pay the tax, file a claim for refund with the Internal Revenue Service, and if the claim is denied, sue for a refund in the Federal District Court or the United States Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011