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v. Commissioner, supra. Although the Commissioner must exercise
reasonable diligence in ascertaining the taxpayer’s correct
address, the burden necessarily falls upon the taxpayer to keep
the Commissioner informed of her correct address. See Ramirez v.
Commissioner, 87 T.C. 643 (1986); Alta Sierra Vista, Inc. v.
Commissioner, supra. As we have stated: “When a taxpayer
changes his address it is he who must notify the Commissioner of
such change or else accept the consequences”. Alta Sierra Vista,
Inc. v. Commissioner, supra at 374.
In this case, petitioner timely notified respondent of her
change of address from Crescent Avenue, the address on her 1997
tax return, to Oak Street, the address to which the notices of
deficiency were mailed. The first question to be resolved is
whether the October and November letters effected a change of
address because of the Adele Street address appearing in the
handwritten letterhead. This Court has held that an address
written in the letterhead of a taxpayer’s correspondence, without
more, will not constitute a clear and concise notification to the
IRS of a change of address. See id.; Sanderson v. Commissioner,
T.C. Memo. 1987-81. The taxpayer must advise the IRS that the
new address is to be used in the future. Therefore, respondent
properly mailed the notices of deficiency to petitioner’s last
known address.
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