Sandra L. Andary-Stern - Page 17




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          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.                                        





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