- 17 - mailbox number 2913, when the correct number was 29136. In the notice of no objection to petitioner’s motion to dismiss, respondent conceded that the notices of deficiency were not mailed to petitioner’s last known address. Petitioner contends that mailing the notices of deficiency to the wrong addresses was unreasonable because respondent should have been able to glean her correct addresses from various Forms W-2 filed by her former employers.7 In determining a taxpayer’s “last known address” we have repeatedly held that the burden is on the taxpayer to provide the Commissioner with clear and concise notification of her new address. Pyo v. Commissioner, 83 T.C. 626, 636 (1984); Mollet v. Commissioner, 82 T.C. 618, 623 (1984). While the Commissioner must exercise reasonable diligence in ascertaining the taxpayer’s correct address, administrative realities demand that the burden necessarily falls upon the taxpayer to keep respondent informed of his or her correct address or “accept the consequences”. Alta Sierra Vista, Inc. v. Commissioner, 62 T.C. 367, 374 (1974). Two relevant factors that influence our decision are 7Petitioner’s motion papers reveal that she frequently changed addresses and employers. Two Forms W-2 filed by former employers for 1993 have different addresses: 1832 Merchant # 103, Sparks, NV, and 3702 S. Virginia G12-243, Reno, NV. A Form W-2 filed in 1994 by another employer shows petitioner’s address as 2850 Needles # 29136, Laughlin, NV. Finally, a 1995 Form W-2, also filed by a different employer, shows petitioner’s address as 6200 Meadowood, Reno, NV.Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011