- 5 -
believed the taxpayer wished the notice to be sent. See Weinroth
v. Commissioner, supra. The relevant focus is thus on the
Commissioner’s knowledge, rather than on what in fact may have
been the taxpayer’s actual address in use. See Brown v.
Commissioner, 78 T.C. 215, 219 (1982) (citing Alta Sierra Vista,
Inc. v. Commissioner, supra at 374.)
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. See Monge v. Commissioner, supra at 28. Under this
principle, the Blake Road address was petitioners’ last known
address as it was shown on petitioners’ 1994 Federal income tax
return, the last return filed before July 16, 1996.
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).
The Form 2848 executed by the taxpayers in the above-cited
cases directed the taxpayers to choose between having originals
or copies of all notices and written communications sent to their
representatives. The new Form 2848, which was revised in
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011