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published opinion 935 F.2d 1282 (3d Cir. 1991); Weinroth v.
Commissioner, 74 T.C. 430, 435 (1980); Keeton v. Commissioner, 74
T.C. 377, 379-380 (1980).
Although the phrase “last known address" is not defined in
the Internal Revenue Code, we have held that 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, supra at 681; Abeles v. Commissioner, 91 T.C.
1019, 1035 (1988); see sec. 301.6212-2, Proced. & Admin. Regs.
In deciding whether the Commissioner mailed a notice 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, supra at 49. The burden of proving
that the notice was not sent to the taxpayer at the taxpayer's
last known address is on the taxpayer. See Yusko v.
Commissioner, supra at 808.
Respondent mailed the notice of deficiency for 1999 to the
address listed on petitioner's 1999 return--the last return filed
by petitioner prior to the mailing of such notice on December 6,
2000.6 Consequently, the notice of deficiency for 1999 was
6 Petitioner’s allegation that he never authorized the
filing of an electronic return for 1999 is inconsistent with his
(continued...)
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