Keith K. Stroupe - Page 12

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               If we were to hold that the Commissioner is obliged to                 
          regard the address shown on a Form 4868 as a taxpayer's current             
          address, we would impose an unreasonable administrative burden on           
          the Commissioner to record every address appearing on every Form            
          4868 for every taxpayer.  Also, we would cause uncertainty by               
          requiring the Commissioner to use an address that the taxpayer              
          may not have communicated to him3 and that the taxpayer did not             
          clearly direct the Commissioner to use.  Cf. United States v.               
          Zolla, 724 F.2d 808, 811 (9th Cir. 1984); Farnham v.                        
          Commissioner, T.C. Memo. 1991-642.  Therefore, we have held that            
          the taxpayer must clearly communicate that the new address should           
          be used by respondent.  E.g., King v. Commissioner, 857 F.2d at             
          681; Tadros v. Commissioner, 763 F.2d 89, 92 (2d Cir. 1985); Alta           
          Sierra Vista, Inc. v. Commissioner, 62 T.C. 367, 374, affd.                 
          without published opinion 538 F.2d 334 (9th Cir. 1976); McCormick           
          v. Commissioner, supra at 141.                                              
               Petitioner relies on Sicari v. Commissioner, 136 F.3d 925              
          (2d Cir. 1998), vacating and remanding T.C. Memo. 1997-104, for             
          the proposition that by filing the Forms 4868, he gave clear and            
          concise notice to respondent of his change of address.  We think            
          that petitioner's reliance on Sicari v. Commissioner, supra, is             
          misplaced.                                                                  


          3  It should be recalled that the taxpayer's signature is                   
          not required on a Form 4868 and that a preparer may file a Form             
          4868 without knowledge of the taxpayer.                                     




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