Patricia Ann Blocker - Page 7

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          Forms W-2 and other third-party payer reports do not constitute             
          clear and concise notification of a change of address for a                 
               Section 6212(b)(1) provides that a notice of deficiency, in            
          respect of an income tax, "shall be sufficient" if it is "mailed            
          to the taxpayer at his last known address".  Generally, the                 
          Commissioner has no duty to effectuate delivery of the notice               
          after it is mailed.  Monge v. Commissioner, 93 T.C. 22, 33                  
          (1989).  We have defined "last known address" as the address to             
          which, in light of all the surrounding facts and circumstances,             
          the Commissioner reasonably believed the taxpayer wished the                
          notice of deficiency to be sent.  Weinroth v. Commissioner, 74              
          T.C. 430, 435 (1980); see also Ward v. Commissioner, 907 F.2d               
          517, 521 (5th Cir. 1990), revg. 92 T.C. 949 (1989); Snow v.                 
          Commissioner, T.C. Memo. 1996-457.  Generally, a taxpayer's last            
          known address is the address shown on his or her most recently              
          filed and properly processed return, absent clear and concise               
          notice of a different address.  Abeles v. Commissioner, 91 T.C.             
          1019, 1035 (1988).  The notice of deficiency is deemed to have              
          been mailed to petitioner at her last known address unless:                 
          (1) She provided respondent with clear and concise notice of a              
          change of address; or (2) prior to the mailing of the notice of             
          deficiency, respondent knew of a change in petitioner's address             
          and did not exercise due diligence in ascertaining petitioner's             

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