- 10 - petition in this Court for a redetermination of the deficiency. See sec. 6213(a). Neither the Internal Revenue Code nor the regulations promulgated thereunder define the phrase “last known address”. However, this Court has defined the phrase to mean “the taxpayer’s last permanent address or legal residence known by the Commissioner, or the last known temporary address of a definite duration to which the taxpayer has directed the Commissioner to send all communications during such period.” Brown v. Commissioner, 78 T.C. 215, 218 (1982). In general, that address will be the address reflected on the taxpayer’s most recently filed Federal income tax return, absent clear and concise notification of a different address. See Abeles v. Commissioner, 91 T.C. 1019, 1035 (1988); Weinroth v. Commissioner, 74 T.C. 430, 435 (1980); Alta Sierra Vista, Inc. v. Commissioner, 62 T.C. 367, 374 (1974), affd. without published opinion 538 F.2d 334 (9th Cir. 1976). The taxpayer has the burden of proving that the notice of deficiency was not sent to her last known address. See Yusko v. Commissioner, supra at 808. Once the Commissioner becomes aware of an address other than the one on the taxpayer’s return, the Commissioner must exercise reasonable care and due diligence in ascertaining the correct address. See Pyo v. Commissioner, 83 T.C. 626 (1984). Whether the Commissioner has done so is a question of fact. See WeinrothPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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