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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
taxpayer.
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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