Fletcher H. Hyler - Page 18

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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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