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certified or registered mail to the person’s last known address.
Secs. 6330(a)(2), 6331(d)(2); secs. 301.6330-1(a),
301.6331-2(a)(1), Proced. & Admin. Regs. Here, the final notice
was not sent to petitioner at his last known address, nor did he
receive it, and therefore it is invalid.
Section 301.6212-2(a) and (b) of the Proced. & Admin. Regs.
applies to all notices and documents whenever the term “last
known address” is used.4 Sec. 301.6212-2(c), Proced. & Admin.
Regs. The regulation provides the general rule:
a taxpayer’s last known address is the address that appears
on the taxpayer’s most recently filed and properly processed
Federal tax return, unless the Internal Revenue Service
(IRS) is given clear and concise notification of a different
address.
Sec. 301.6212-2(a), Proced. & Admin. Regs; see also Kennedy v.
Commissioner, supra at 260 n.4; Alta Sierra Vista, Inc. v.
Commissioner, 62 T.C. 367, 374 (1974), affd. without published
opinion 538 F.2d 334 (9th Cir. 1976); Taylor v. Commissioner,
T.C. Memo. 1990-559 (citing Abeles v. Commissioner, 91 T.C. 1019,
1025 (1988)). With this definition alone, it would seem as if
the Wheaton address, the one on petitioner’s last-filed and
properly processed return, were petitioner’s last known address.
However, the regulation goes on to explain that the Internal
4 As any appeal of this case lies to the Court of Appeals
for the Seventh Circuit, it is that court’s interpretation of the
rules that we use as a guidepost when interpreting the regulation
and relevant caselaw.
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Last modified: May 25, 2011