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Commissioner, 91 T.C. 1019, 1035 (1988); compare sec. 301.6212-2,
Proced. & Admin. Regs., effective January 29, 2001. In deciding
whether a notice was mailed 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, 81
T.C. 42, 49 (1983).
In order to supplant the address shown on the most recent
return, a taxpayer must clearly indicate that the former address
is no longer to be used. Tadros v. Commissioner, 763 F.2d 89,
91-92 (2d Cir. 1985); Alta Sierra Vista, Inc. v. Commissioner, 62
T.C. 367 (1974), affd. without published opinion 538 F.2d 334
(9th Cir. 1976). A taxpayer’s use of an address different from
that on the last-filed return in correspondence with officials of
the IRS does not constitute clear and concise notice of a change
of address. King v. Commissioner, supra at 681. The acquisition
of a different address by IRS personnel generally fails to
constitute adequate notice of a change of address when those
personnel are not involved in issuing the statutory notices. In
United States v. Zolla, 724 F.2d 808, 811 (9th Cir. 1984), the
Court of Appeals for the Ninth Circuit explained:
If we required agents mailing notices of deficiency to
take into account address information acquired by
agents in different divisions in the course of
unrelated investigations, the IRS could ensure that
notices were validly addressed only by systematically
recording in a central file all address information
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