- 7 -
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).
An inquiry into a taxpayer’s last known address is based on
the relevant facts and circumstances. Weinroth v. Commissioner,
74 T.C. 430, 435 (1980). 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). We examine what respondent
knew at the time the notice was issued, attributing “‘to
respondent information which respondent knows, or should know,
with respect to a taxpayer’s last known address, through the use
of its computer system.’” Buffano v. Commissioner, supra
(quoting Abeles v. Commissioner, 91 T.C. 1019, 1035 (1988)).
Respondent’s Collection Branch sent petitioner a Letter
2797, requesting petitioner’s assistance in updating its records.
While petitioner may not have been the most diligent
taxpayer––having not filed returns since 1996––the record
reflects that petitioner did respond to respondent’s request.
Upon receipt of the Letter 2797, petitioner checked the box to
indicate that the Kost Road address was his correct address.
Petitioner then sent the Letter 2797 back to respondent by
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: March 27, 2008