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undeliverable, forwarding order expired. Petitioner asserts that
he never received the notices, and at trial he and his wife
testified regarding their various addresses.
In particular, petitioner acknowledged that he wrote and
signed the January 22, 1999, letter communicating the West Deer
Valley address. He also failed to identify any subsequent
communication providing the Internal Revenue Service with a
superseding address. Ms. Lehmann testified explicitly that no
superseding letter had been sent to supply new or updated
information. Thus, the notices of deficiency were sent in a
manner in compliance with, and valid under, section 6212 and
corresponding regulations,7 requiring that a notice of deficiency
be sent to a taxpayer’s last known address. Sec. 6212(a) and
(b)(1).
Concerning issues bearing on receipt for purposes of section
6330, petitioner initially stated that West Deer Valley was his
address as of January 22, 1999. Then he said he probably moved
at about that time. Next, he testified that it had been over 8
years since he and his wife had lived at either the West Deer
Valley address or the East McRae Way address. Finally, he stated
explicitly that they had “been living at our address we’re at now
since 1996.”
7 See supra note 3.
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