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been the taxpayer's actual address in use. Brown v.
Commissioner, 78 T.C. 215, 219 (1982) (citing Alta Sierra Vista,
Inc. v. Commissioner, supra).
In Abeles v. Commissioner, 91 T.C. 1019 (1988), we held that
a taxpayer's last known address is the address shown on his most
recent return, absent clear and concise notice of a change of
address. Monge v. Commissioner, supra at 28. However, once the
Commissioner has become aware of a change in address, he must use
reasonable care and diligence in ascertaining and mailing the
notice of deficiency to the correct address. Whether the
Commissioner has properly discharged this obligation is a
question of fact. Weinroth v. Commissioner, supra at 435-436;
Alta Sierra Vista, Inc. v. Commissioner, supra at 374.
A validly executed power of attorney may suffice to render
an attorney's address the taxpayer's "last known address" if it
directs that all original notices and written communications be
sent to the taxpayer at the attorney's address. See D'Andrea v.
Commissioner, 263 F.2d 904 (D.C. Cir. 1959); Reddock v.
Commissioner, 72 T.C. 21 (1979); Lifter v. Commissioner, 59 T.C.
818, 821 (1973).
In our opinion respondent properly mailed the 1994 notice of
deficiency to petitioners’ last known address. First, the Scenic
Ridge address was the one appearing on petitioners’ most recently
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