- 16 -
have readily ascertained his whereabouts. Similarly, in DiViaio
v. Commissioner, supra, on which petitioner relies, the
Commissioner's knowledge of the taxpayer's place of incarceration
was patent, as the Commissioner mailed the notice of deficiency
to the warden at the Federal penitentiary in Atlanta for service
on the taxpayer. Here, there is no allegation or suggestion that
respondent knew, at the time the notice of determination was
mailed, whether petitioner was in the Federal or State penal
system, much less the precise location where petitioner was
incarcerated. Finally, we note that the notice of determination
mailed on January 30, 2003 to petitioner at the Wanda Avenue
address was accepted there on January 31, 2003, which suggests
that petitioner had made arrangements to receive mail there and
intended for mail to be sent there. See Snell v. Commissioner,
supra.
We accordingly hold that petitioner's last known address
when the notice of determination was mailed was the Wanda Avenue
address, to which the notice was mailed on January 30, 2003. The
notice was therefore sufficient to commence the 30-day period
within which petitioner could appeal the determination to the Tax
Court under section 6330(d). Weber v. Commissioner, 122 T.C.
258, 261-262 (2004). As the petition was postmarked on March 15,
2003 and delivered to the Court on March 21, 2003, or 44 and 50
days, respectively, after the issuance and mailing of the notice
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