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Respondent sent the notice of determination, dated January
30, 2003, by certified mail to the Wanda Avenue address on
January 30, 2003. The petition in this case was received by the
Court on March 21, 2003, in an envelope postmarked March 15, 20034
– that is, 50 and 44 days, respectively, after the date the
notice of determination was issued and mailed. Accordingly, our
jurisdiction depends on whether the Wanda Avenue address was
petitioner's last known address at the time the notice was
mailed.
The Court of Appeals for the Seventh Circuit, where an
appeal in this case would ordinarily lie, has indicated that a
taxpayer's last known address is the address which in light of
the circumstances the Commissioner reasonably believes is the
address at which the taxpayer wishes to be reached at the time
the notice of deficiency is sent. Eschweiler v. United States,
946 F.2d 45, 49-50 (7th Cir. 1991); Goulding v. United States,
929 F.2d 329, 331 (7th Cir. 1991). The Commissioner may rely on
the address found in the return being audited5 or the most recent
4 See sec. 7502(a)(1) and (2)(A); Rule 25(a).
5 The Court of Appeals for the Seventh Circuit has not
adopted the position of this Court and other Courts of Appeals
that the address on the taxpayer's most recently filed return
generally constitutes the last known address. Instead, the
address on a subsequently filed return is relevant but not
dispositive concerning the last known address. Compare Ward v.
Commissioner, 907 F.2d 517, 521 (5th Cir. 1990) (most recent tax
return filed), revg. 92 T.C. 949 (1989); Cylcone Drilling Inc. v.
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