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Nothing compels the Commissioner to ask taxpayers to list
their address on a Form 2848. By doing so, and by using that
requested information to identify taxpayers within IRS records,
respondent bears the burden of conforming his actions to the
knowledge at his disposal. See Alta Sierra Vista, 62 T.C. at
374. This is important not only because of the statutory
requirements of section 6213, but also because, as petitioner
points out, taxpayers are put in the position of quite reasonably
assuming that the address information they provide to the IRS
will be noted and acted upon.
We agree with petitioner that listing his Hendersonville
address on the Form 2848 provided respondent with “clear and
concise” notification of his change of address. His
Hendersonville address thus became his “last known address” under
section 6213. We shall therefore grant his motion to dismiss
this case for lack of jurisdiction, and deny respondent’s.
To reflect the foregoing,
An order will be entered
granting petitioner’s, and denying
respondent’s, motion to dismiss
for lack of jurisdiction.
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Last modified: May 25, 2011