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file a petition in this Court for a redetermination of the
deficiency. Sec. 6213(a).
Neither the Internal Revenue Code nor the regulations
promulgated thereunder define the phrase "last known address".
However, this Court has defined the phrase to mean "the
taxpayer's last permanent address or legal residence known by the
Commissioner, or the last known temporary address of a definite
duration to which the taxpayer has directed the Commissioner to
send all communications during such period." Brown v.
Commissioner, 78 T.C. 215, 218 (1982). In general, that address
will be the address reflected on the taxpayer's most recently
filed Federal income tax return, absent clear and concise
notification of a different address. Abeles v. Commissioner, 91
T.C. 1019, 1035 (1988); 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). The taxpayer has the burden of proving that the
notice of deficiency was not sent to his last known address.
Yusko v. Commissioner, supra at 808.
Once the Commissioner becomes aware of an address other than
the one on the taxpayer's return, the Commissioner must exercise
reasonable care and due diligence in ascertaining the correct
address. Pyo v. Commissioner, 83 T.C. 626 (1984). Whether the
Commissioner has done so is a question of fact. Weinroth v.
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