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detail below, these contentions are without merit.
C. Notice and Demand--Last Known Address Requirement
Petitioner contends that he received no notice and demand
for payment of his 1990 taxes at his last known address within 60
days of assessment as required by section 6303(a).5
Consequently, petitioner contends, respondent had no “authority
to collect an assessed tax through administrative proceedings.”
As a general rule, the Commissioner is entitled to treat the
address on a taxpayer’s most recent return as the taxpayer’s last
known address, unless the taxpayer has given “clear and concise
notification of a different address.” Abeles v. Commissioner, 91
T.C. 1019, 1035 (1988). If the Commissioner learns that a
taxpayer is not residing at the address shown on the taxpayer’s
most recent return, the Commissioner must exercise reasonable
care and diligence in ascertaining the taxpayer’s new address.
See Keeton v. Commissioner, 74 T.C. 377, 382 (1980).
5 Sec. 6303(a) provides:
SEC. 6303(a). General Rule.--
Where it is not otherwise provided by this title,
the Secretary shall, as soon as practicable, and within
60 days, after the making of an assessment of a tax
pursuant to section 6203, give notice to each person
liable for the unpaid tax, stating the amount and
demanding payment thereof. Such notice shall be left
at the dwelling or usual place of business of such
person, or shall be sent by mail to such person’s last
known address.
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