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settlement officer concedes that petitioner had made her aware of
his pending incarceration in their November 5, 2002, conversation
but claims that petitioner did not advise her of any specifics
concerning the date or place. On the basis of the November 6,
2002, letter (which evidences the settlement officer's lack of
awareness of petitioner's imminent incarceration), and
petitioner's failure to claim otherwise,9 we find that petitioner
did not advise respondent of the date or place of his
incarceration prior to his letter of February 28, 2003. Indeed,
by his silence in the face of imminent incarceration, petitioner
allowed the settlement officer to be misled about his
whereabouts.
The caselaw concerning last known address generally places
the burden on the taxpayer to apprise the Commissioner through
clear and concise notification of any change of address,
including circumstances where the taxpayer has been incarcerated.
See Cohen v. United States, 297 F.2d 760 (9th Cir. 1962); Snell
v. Commissioner, T.C. Memo. 1993-470; Agustin v. Commissioner,
T.C. Memo. 1992-167; Tirado v. Commissioner, T.C. Memo. 1979-448.
The rationale is that the place of incarceration may constitute a
temporary place of abode, and to require the Commissioner to keep
track of a taxpayer's whereabouts in these circumstances would
impose an "impossible administrative burden" on him. Cohen v.
9 See supra note 8.
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