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conclude that petitioners have abandoned this argument. See
Nicklaus v. Commissioner, 117 T.C. 117, 120 n.4 (2001)
(concluding that taxpayers abandoned arguments and contentions
asserted prior to the filing of their brief where they failed to
advance those arguments and contentions on brief). Even if we
had not concluded that petitioners have abandoned this argument,
however, we would reject such an argument for the reasons
described below.
As a general rule, if the Commissioner wishes to collect a
tax liability by levy, he must provide 10 days’ advance notice
and demand to the person who owes the tax. Sec. 6331(a). If the
Commissioner makes a finding that the collection of tax is in
jeopardy, however, he may make notice and demand for immediate
payment. Id. If the person who owes the tax then fails or
refuses to pay it, the Commissioner may collect without regard to
the usual 10-day notice and demand period. Id.
Generally, notice and demand for payment of tax shall be
left at the dwelling or usual place of business of the taxpayer,
or shall be sent by mail to the taxpayer’s last known address.
See sec. 6303(a). Generally, the taxpayer’s last known address
is the address shown on the taxpayer’s most recently filed
return, absent clear and concise notice of a change of address.
Abeles v. Commissioner, 91 T.C. 1019, 1035 (1988). The taxpayer
bears the burden of proving that notice was not sent to his or
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