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having traded letters with the Pyos at their new address in the
meantime.
When the notice was returned as undeliverable, the IRS
relied on the erroneously completed Form 872 as evidence that the
Pyos’ old address was their “last known address.” The Court
rejected this argument, holding that an “inadvertent” failure by
a taxpayer to correct an IRS mistake on a form would be
insufficient to establish a last known address, especially when
so much time had passed since the Pyos sent back the Form 872 and
the IRS had begun writing to them at their new address. Pyo does
not support the proposition that a form filed for a purpose other
than changing an address will not create a new “last known
address”; rather, it teaches that taxpayers will not be penalized
for inadvertently failing to correct IRS mistakes.
Petitioner’s Form 2848, in contrast, calls upon taxpayers to
fill it out themselves and include their address. “[I]t seems
anomalous to permit * * * [respondent] to prescribe the medicine
and then punish the patient for taking it.” Johnson, 611 F.2d at
1019. And our caselaw--beginning at least with Honts--holds that
a power-of-attorney form works as a change of address.
Respondent tries to limit those cases’ force by arguing that the
Form 2848 is sufficient notice of an address change only when it
directs originals of all notices and communications be sent to
the taxpayer’s representative instead of the taxpayer. He argues
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Last modified: May 25, 2011