Nanci A. Bernard - Page 7




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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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