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testified that, when he received a copy of the notice of
deficiency and the May 31 letter, he advised petitioners that
they had 90 days from May 31 to file a petition.
Discussion
When the Commissioner determines a deficiency in income tax,
he may send a notice of deficiency by certified or registered
mail to the taxpayer at his last known address. Sec. 6212(a) and
(b)(1). The “last known address” is the address where the
Commissioner reasonably believed the taxpayer wished to be
reached. Follum v. Commissioner, 128 F.3d 118, 119 (2d Cir.
1997), affg. per curiam T.C. Memo. 1996-474; Monge v.
Commissioner, 93 T.C. 22, 27-28 (1989). If mailed to the last
known address, the notice is valid even if not received by the
taxpayer and even if the Commissioner later receives information
showing that the taxpayer resided at a different address. See
Tadros v. Commissioner, 763 F.2d 89 (2d Cir. 1985); Abeles v.
Commissioner, 91 T.C. 1019 (1988). The Commissioner is entitled
to treat the address shown on the taxpayer’s most recently filed
and properly processed return as the taxpayer’s last known
address, absent clear and concise notification of an address
change. Follum v. Commissioner, supra at 119-120; Abeles v.
Commissioner, supra at 1035.
The Court of Appeals for the Second Circuit, where an appeal
in this case would lie, has held that the Commissioner has:
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Last modified: May 25, 2011