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petitioner's new address. However, petitioner has not
established that the Kansas Address was listed on any Form 4868
that he filed previous to the mailing of the notice of
deficiency. If respondent had reviewed any of petitioner's Forms
4868, there is no evidence that respondent would have been able
to ascertain petitioner's Kansas Address.
Even assuming that the Forms 4868 listed the Kansas Address,
such forms were received by a different division of the IRS than
the one that issued the notice of deficiency. In this regard,
the Court of Appeals, in Guillen v. Barnes, 819 F.2d 975, 977
(10th Cir. 1987), stated:
As to the address given on the W-4 form and * * * [the
taxpayer's] other correspondence, it ignores
administrative realities to impute knowledge of an
address change to the division of the IRS that issued
the deficiency notice, based on information received in
another IRS division that was not identified as new
permanent address information. [Emphasis added.]
Based on the circumstances in the present case, respondent's
efforts in mailing the notice of deficiency were reasonably
diligent. Respondent sent five different address information
requests to the postmasters in Denver, Colorado, Nathrop,
Colorado, and Colorado Springs, Colorado, to verify five possible
addresses for petitioner. Respondent also attempted to obtain
petitioner's correct address by contacting petitioner's parents
and a previous employer. Finally, respondent mailed the notice
of deficiency to three different addresses, one of which
respondent may have concluded was petitioner's then current
address.
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