- 9 -
address in his files, unless there is "'clear and concise
notification from the taxpayer directing the Commissioner to use
a different address.'" Goulding v. United States, supra (quoting
McPartlin v. Commissioner, 653 F.2d 1185, 1189 (7th Cir. 1981));
Eschweiler v. United States, supra; Abeles v. Commissioner, 91
T.C. 1019, 1035 (1988).
The burden falls on the taxpayer to give clear and concise
notification to the Commissioner of a change in address.
Eschweiler v. United States, supra at 48; Goulding v. United
States, supra at 331; Alta Sierra Vista, Inc. v. Commissioner, 62
T.C. 367 (1974). The Commissioner need only exercise reasonable
diligence in attempting to discover the taxpayer's last known
address. Eschweiler v. United States, supra at 48. Indeed, in
the view of the Court of Appeals for the Seventh Circuit, even
where the Commissioner has become aware that the address obtained
from the taxpayer may not be where he is currently residing, the
Commissioner is entitled to use such address absent clear and
concise notification from the taxpayer of a new address. Id. at
49 (even though aware that taxpayer's lease had expired for the
address Commissioner used, Commissioner entitled to use such
5(...continued)
Kelley, 769 F.2d 662, 664 (10th Cir. 1985)(most recent tax return
filed); United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984)
(most recent tax return filed); Abeles v. Commissioner, 91 T.C.
1019, 1035 (1988)(most recent tax return filed), with Eschweiler
v. United States, 946 F.2d 45, 48 (7th Cir. 1991); McPartlin v.
Commissioner, 653 F.2d 1185, 1190 (7th Cir. 1981).
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