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the Taxpayer Advocate had requested a suspension of "the
collection action". During July and August, there was no
"collection action" related to petitioner’s 1995 and 1997 taxable
years. Petitioner’s representative, Stone, claims to have been
told in February 1999 that "no action would be taken." Her
testimony, however, fails to make clear the context in which she
allegedly received this advice. We do not believe that the
request of the Office of the Taxpayer Advocate extended beyond
collection actions to preclude the issuance of notices of
deficiency for 1995 and 1997.
The Notices of Deficiency for 1995 and 1997 Were Sent to
Petitioner’s Last Known Address
Absent special circumstances, the IRS may not assess a
deficiency in tax until after a valid notice of deficiency has
been sent to the taxpayer. For that purpose, mailing a notice of
deficiency to the taxpayer at the taxpayer's "last known address"
is sufficient regardless of actual receipt or nonreceipt. Sec.
6212(b); see Pietanza v. Commissioner, 92 T.C. 729, 735-736
(1989), affd. without published opinion 935 F.2d 1282 (3d Cir.
1991); Shelton v. Commissioner, 63 T.C. 193 (1974).
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, 857 F.2d 676, 681
(9th Cir. 1988), affg. 88 T.C. 1042 (1987); Abeles v.
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