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by certified mail to the taxpayer’s last known address, actual
receipt of the notice is immaterial. Sec. 6212(b)(1); Frieling
v. Commissioner, 81 T.C. 42, 52 (1983). Thus, in Weber v.
Commissioner, supra at 263, the notice of determination
concerning collection action, sent by certified mail to the
taxpayer’s last known address, was held to be valid even though
the taxpayer received the notice after the expiration of the 30-
day filing period.
Regulations promulgated under section 6212 define “last
known address” as “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. The taxpayer bears the burden of
proving that a notice of deficiency was not mailed to his or her
last known address. Yusko v. Commissioner, 89 T.C. 806, 808
(1987) (citing Mollet v. Commissioner, 82 T.C. 618, 624-625
(1984), affd. without published opinion 757 F.2d 286 (11th Cir.
1985)).
It is well established that an inconsequential error in the
address used in mailing the notice of deficiency does not render
the notice invalid. Yusko v. Commissioner, supra at 810;
Pickering v. Commissioner, T.C. Memo. 1998-142. An error in the
address used to mail the notice of deficiency is inconsequential
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