Keith and Cherie Orum - Page 12

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          jurisdiction pursuant to section 6330(d)(1).  In objecting to               
          respondent’s motion, petitioners argue that:  (1) They did not              
          receive the June 23, 2000, notice; and (2) the December 14, 2001,           
          notice offered petitioners a section 6330 hearing for 1998                  
          because it was titled a “Final Notice”.                                     
               A.  Was the June 23, 2000, Notice Sent to Petitioners’ Last            
                  Known Address?                                                      
               As noted above, the notice of intent to levy must be given             
          in person, left at the person’s dwelling or usual place of                  
          business, or sent by certified or registered mail to the person’s           
          last known address.  Secs. 6330(a)(2) and 6331(d)(2); secs.                 
          301.6330-1(a), 301.6331-2(a)(1), Proced. & Admin. Regs.  The                
          regulations under sections 6330 and 6331 reference section                  
          301.6212-2, Proced. & Admin. Regs., to define “last known                   
          address”.  Secs. 301.6330-1(a), 301.6331-2(a)(1), Proced. &                 
          Admin. Regs.  Under section 6212, in general, the Commissioner is           
          entitled to treat the address on a taxpayer’s most recent tax               
          return as the taxpayer’s last known address, unless the taxpayer            
          has given “clear and concise notification of a different                    
          address.”  Kennedy v. Commissioner, 116 T.C. 255, 260 n.4 (2001);           
          Abeles v. Commissioner, 91 T.C. 1019, 1035 (1988); sec. 301.6212-           
          2(a), Proced. & Admin. Regs.                                                
               Although respondent did not enter the June 23, 2000, notice            
          into the record, as proof of its mailing respondent provided                
          petitioners’ Form 4340, Certificate of Assessments, Payments, and           





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