Donna C. Clevenger - Page 10

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          sec. 362(a)(8), (c)(2) (Supp. II, 1978).  The 90-day period                 
          expired on November 25, 1984.  Sec. 6213(a).   Petitioner did not           
          file her petition in this case until April 28, 1995.  Therefore,            
          given a valid notice of deficiency, the petition must be                    
          dismissed for lack of jurisdiction as untimely.  Secs. 6213(a),             
          7502; Rule 13(a), (c); see Pietanza v. Commissioner, supra at               
          735-736.  However, if we should find that jurisdiction is lacking           
          because respondent did not mail a valid notice of deficiency                
          under section 6212, we would dismiss the case on that ground.               
          Pietanza v. Commissioner, supra at 736.                                     
               Petitioner argues that respondent's motion should be denied            
          on the ground that the notice was not sent to her last known                
          address.  Neither section 6212 nor the regulations thereunder               
          define a taxpayer's "last known address".  A taxpayer's last                
          known address is the address to which, in light of all                      
          surrounding facts and circumstances, the Commissioner reasonably            
          believed the taxpayer wished the notice of deficiency to be sent.           
          The practical refinement of this rule is that, generally, a                 
          taxpayer's last known address is that used on his most recent               
          return, unless the taxpayer communicates to the Commissioner                
          "clear and concise" notice of a change of address.  Williams v.             
          Commissioner, supra at 1067 (quoting United States v. Zolla, 724            
          F.2d 808, 810 (9th Cir. 1984)).  When a taxpayer changes his                
          address, the taxpayer must notify the Commissioner of the change            
          or else accept the consequences.  Alta Sierra Vista, Inc. v.                




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