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listed the Wanda Avenue address as his address on his Form 12153
submitted on May 29, 2002.6 See Schake v. Commissioner, T.C.
Memo. 2002-262 (address listed on request for hearing considered
in determining last known address for section 6330 purposes).
As the Wanda Avenue address was both the address reported in
petitioner’s most recently filed return and that listed in his
request for a hearing under section 6330, we conclude that it was
his last known address as of the commencement of his section 6330
hearing.7 The question becomes whether petitioner’s informing the
settlement officer of his pending incarceration caused any change
in the address that respondent was entitled to rely on as the
last known address when the notice of determination was mailed.
We conclude, in the circumstances of this case, that it does not.
According to the settlement officer's case notes and
correspondence with petitioner, in a telephone conference
6 In addition, petitioner responded to the settlement
officer’s followup letter of Oct. 2, 2002, sent to the Wanda
Avenue address. We note that the settlement officer sent the
Oct. 2, 2002, letter to the Wanda Avenue address only after
verifying that address in respondent's computerized IDRS file
listings of taxpayer addresses, as petitioner had failed to
respond to two earlier letters sent to the Wanda Avenue address
as followups to his request for a hearing.
7 Because the address reported in the most recently filed
return and that listed in the request for the sec. 6330 hearing
were the same, we have no occasion to consider whether the last
known address standard employed by the Court of Appeals for the
Seventh Circuit, which accords greater weight to the address on
the return currently under audit, should result in greater weight
being given to the address listed on the hearing request rather
than any different address in the most recently filed return.
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