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respondent sent him a final notice of intent to levy and right to
a hearing for taxable years 1995 and 1999. Petitioner argues
that he never received the April 22, 2003, notice, because it was
sent to his accountants’ Idaho address “which was not, and never
had been, the petitioner’s address.” Thus, petitioner argues,
the final notice of intent to levy was invalid and offered him no
prior opportunity to contest his underlying liability. For the
reasons discussed below, we agree with petitioner.
2. Petitioner’s Last Known Address
Section 6330(a)(1) requires that, before making a levy, the
Secretary notify the taxpayer in writing of the right to a
hearing. Section 6330(a)(2) provides three options for the time
and method of such a notice. The notice must be either: (1)
Given in person; (2) left at the taxpayer’s dwelling or usual
place of business; or (3) sent by certified or registered mail,
return receipt requested, to the taxpayer’s last known address.
Sec. 6330(a)(2).
Regulations under sections 6330 and 6331 cross-reference
section 301.6212-2, Proced. & Admin. Regs., to define “last known
address”. Secs. 301.6330-1(a)(1), 301.6331-2(a)(1), Proced. &
Admin. Regs. As a 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
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