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1282 (3d Cir. 1991); Weinroth v. Commissioner, 74 T.C. 430, 435
(1980); Keeton v. Commissioner, 74 T.C. 377, 379-380 (1980).
Although the phrase "last known address" is not defined in
the Internal Revenue Code or in the regulations, we have held
that absent clear and concise notice of a change of address, a
taxpayer's last known address is the address shown on the
taxpayer’s return that was most recently filed at the time that
the notice was issued. King v. Commissioner, supra at 681;
Abeles v. Commissioner, 91 T.C. 1019, 1035 (1988). In deciding
whether the Commissioner mailed a notice to a taxpayer at the
taxpayer's last known address, the relevant inquiry “pertains to
[the Commissioner’s] knowledge rather than to what may in fact be
the taxpayer's most current address." Frieling v. Commissioner,
supra at 49. The burden of proving that the notice was not sent
to the taxpayer at the taxpayer's last known address is on the
taxpayer. See Yusko v. Commissioner, supra at 808.
Respondent mailed the deficiency notice for 1998 to the
address listed on petitioner's 1998 return--the last return filed
by petitioner prior to the mailing of such notice on January 19,
2000.2 Consequently, the deficiency notice for 1998 was mailed
to petitioner at her last known address unless petitioner can
2 It should be recalled that petitioner’s 1999 return,
which listed the Baltimore address as petitioner’s address, was
not filed with respondent until April 2000.
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