Michael Rising Sun - Page 5




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          satisfied.  King v. Commissioner, supra at 679.  The taxpayer               
          bears the burden of proving that the notice was not sent to the             
          taxpayer's last known address.  Yusko v. Commissioner, 89 T.C.              
          806, 808 (1987).                                                            
               On January 6, 1994, respondent's records showed petitioner's           
          last known address as the Albuquerque address based upon                    
          petitioner's latest and most recently filed Federal tax return              
          which was for the 1986 taxable year.  Respondent's records also             
          showed the Attleboro address based upon third party payer                   
          information reported by American Auto Transporters, Inc.                    
          regarding Forms 1099-Misc issued to petitioner for the years 1992           
          and 1993.                                                                   
               On July 26, 1994, respondent sent Address Information                  
          Request Forms 4759 to the U.S. Post Offices of Albuquerque and              
          Attleboro to verify whether mail was deliverable to the                     
          respective addresses.  The Albuquerque post office returned the             
          form stating "Mail Is Delivered To Address Given".  The Attleboro           
          post office returned the form stating "Not Known At Address                 
          Given".                                                                     
               On February 29, 1996, prior to mailing the notice of                   
          deficiency, respondent verified that petitioner's last known                
          address (Albuquerque address) had not changed.  The Internal                
          Revenue Service computer records which were printed on February             
          29, 1996, show that the Albuquerque and Attleboro addresses were            






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