David Broomfield - Page 15

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          Commissioner, supra at 773.  The exceptions to the taxpayer's               
          burden to provide clear and concise notification have occurred              
          where the Commissioner had at his disposal specific information             
          concerning the whereabouts of an incarcerated taxpayer.  See                
          DiViaio v. Commissioner, 539 F.2d 231 (D.C. Cir. 1976); Keeton v.           
          Commissioner, 74 T.C. 377 (1980); O’Brien v. Commissioner, 62               
          T.C. 543 (1974).                                                            
               Here, petitioner does not allege, and we do not find, that             
          he notified respondent that he wished any correspondence to be              
          sent to him at his place of incarceration prior to respondent's             
          mailing the notice of determination on January 30, 2003.  While             
          petitioner informed the settlement officer that he would be going           
          to jail, this information "was not of sufficient clarity and                
          precision to fulfill petitioner's duty of providing clear and               
          concise notice of a definite change of address."  Tirado v.                 
          Commissioner, supra.  Moreover, there is no allegation or                   
          suggestion that respondent had some other means of knowing the              
          specifics of petitioner's incarceration, such that petitioner               
          might be relieved of his duty to provide clear and concise                  
          notification of any change in address.  Keeton v. Commissioner,             
          supra, is instructive.  In that case, the Commissioner had                  
          participated in the prosecution that led to the taxpayer's                  
          conviction for Federal tax crimes.  Thus, we concluded that the             
          Commissioner knew the taxpayer was in Federal prison and could              






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