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Revenue Service will update the taxpayer addresses in its records
by using information retrieved from the Postal Service’s National
Change of Address database and will use the Postal Service
database address until a taxpayer either files a return with a
different address or provides the IRS with clear and concise
notice of a change of address. See sec. 301.6212-2(b)(2),
Proced. & Admin. Regs. Petitioner notified the Postal Service of
his move to the Milford address. In light of all of the facts
and circumstances present in this case, we find that his last
known address was the Milford address.
A ‘last known address’ is precisely that; if * * * [the
Commissioner] * * * knows of one address for a taxpayer and
is then notified of another address for the same taxpayer,
such other address supersedes the previous address and
becomes, as far as [the Commissioner] is concerned, that
taxpayer’s ‘last known address’ * * *.
Abeles v. Commissioner, supra at 1030. A taxpayer can have only
one last known address on a given date. Id. On March 5, 2005,
that address for petitioner was the Milford address.
An inquiry into a taxpayer’s last known address is based on
the relevant facts and circumstances. See O’Brien v.
Commissioner, 62 T.C. 543, 550 (1974); Lifter v. Commissioner, 59
T.C. 818, 821 (1973). If the Government has become aware of a
change of address, the Commissioner may not rely on the address
listed on the last-filed tax return but must exercise reasonable
care to discern the taxpayer’s correct address. See, e.g., Pyo
v. Commissioner, 83 T.C. 626 (1984). It is important to examine
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Last modified: May 25, 2011