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I. Last Known Address
Sections 6320(a) and 6330(a) provide in pertinent part that
the Secretary shall notify a person in writing of his or her
right to an Appeals Office hearing regarding the Secretary’s
filing of a notice of lien under section 6323 or the Secretary’s
intent to levy, respectively, by mailing the notice required by
section 6320(a) or section 6330(a), as the case may be, by
certified or registered mail to such person at his or her last
known address. The regulations under sections 6320 and 6330
reference section 301.6212-2, Proced. & Admin. Regs., to define
“last known address”. Secs. 301.6320-1(a)(1), 301.6330-1(a)(1),
Proced. & Admin. Regs. Under section 6212, in general, the
Commissioner is entitled to treat the address on a taxpayer’s
most recent tax return as the taxpayer’s last known address,
unless the taxpayer has given “‘clear and concise notification of
a different address.’” Orum v. Commissioner, 123 T.C. 1, 8
(2004) (quoting Kennedy v. Commissioner, 116 T.C. 255, 260 n.4
(2001)), affd. 412 F.3d 819 (7th Cir. 2005).
Petitioner’s Forms 4340, Certificate of Assessments,
Payments, and Other Specified Matters, for 1995, 1996, and 1997,
indicate that the notices of Federal tax liens were filed in
March 2000, March 2001, and March 2001, respectively. The Forms
4340 are sufficient proof, in the absence of evidence to the
contrary, of the adequacy and propriety of notices and
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Last modified: May 25, 2011