1 5 2 T.C. No . 7

UNITED STATES TAX COURT

DAM IAN K. GREGORY AND SHAYLA A. GREGORY, Pet i t i o n ers v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 4 6 5-1 7. Fi l edM arch 1 3 , 2 01 9
.

Ps m o v ed fro m

J ers ey Ci t y , New J ers ey , t o Ru t h erfo rd , New J ers ey . Aft er t h ey

m o v ed , th ey

fi ledth ei r jo i nt2 0 1 4 Fed eral i n co m e t ax retu rn u s i n g t h ei r o l dad dres s . Du ri n g an ex am i n at i o n o f Ps ’ 2 0 1 4 ret u rn , Ps s ubm it t edFo rm s 2 8 4 8 , Po wer o f At t o rn ey an d Decl arat i o n o f Rep res en t at i ve, s h o wi n g th ei r n ew ad d res s. Whi l e t h e ex am i n at io n was o n g o i n g , Ps s ubm i t t eda Fo rm 4 8 68 , Ap p l i cat i o n fo r Au to m at ic Ex t en s i o n o f Ti m e To Fi l e U.S. In d i v i du al In co m e Tax Retu rn , al s o s h o wi n g t h ei r n ew ad d res s . Th e Co m m is si o n er m ai l eda n o ti ce o f d efi ci en cy

t o Ps atth ei r o l dad d res s . Ps fi l edan u nt i m el y p et i ti o n . R m o v edt o d i s m i s s fo r l acko f ju ri sd i ct i o n , arg u i ng th at Ps fi l ed an u n t i m el y pet i t i o n. Ps m ov edt o d i s m is s fo r l acko f juri s d i ct i on , arg u in g t h atR fai ledt o s en dth e n o ti ce o f d efi ci en cy t o th ei r l as t kn o wn ad d res s . A n o t i ce o f d efi ci en cy

p ro v i d es s u ffi ci en tn o t i ce i f s en tt o th e t ax p ay er’ s l as tkn o wn ad d res s . I.R.C. s ec. 6 2 1 2 (b )(1 ). A t ax p ay er’ s l as tkn o wn ad d res s i s t he ad d res s s h o wn o n t h e m o s trecen tl y fi l ed an dp ro p erl y p ro ces s edretu rn u n l es s up d at edb y cl ear an dco nci s e- 2
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n o t i fi cat i o n o f a d ifferen tad d res s . Sec. 3 0 1 .6 2 1 2 -2 (a), Pro ced . & Ad m i n. Reg s . Hel d : Fo rm

2 84 8 d o es n o tco n s ti tut e a ret u rn fo r p u rp o s es o f up d at i n g a t ax p ay er’ s l as tkn o wn ad d res s . Hel d , fu rt h er, Fo rm

2 84 8 d o es n o tco n st i tu t e cl ear an d co n ci s e n o t i fi cat i o n o f a d ifferen tad d res s . Hel d , fu rt h er, Fo rm

4 86 8 d o es n o tco n st i tu t e a ret u rn fo r p u rp o s es o f up d at i n g a t ax p ay er’ s l as t kn o wn ad d res s. Hel d , fu rt h er, Fo rm

4 86 8 d o es n o tco n st i tu t e cl ear an d co n ci s e n o t i fi cat i o n o f a d ifferen tad d res s . Hel d , fu rt h er, R’ s n o t ice o f d efi ci en cy was s u ffi ci en t b ecau s e i t was s en tt o Ps ’ l as tkn o wn ad d res s .

St ep hen J . Du n n , fo r p et i t i o n ers . Reb ecca M . Cl ark , fo r res p o n d en t
.

OPINION BUCH, J u d g e: Th e Greg o ry s m o v ed i n 2 0 1 5, b u t wh en th ey l at er fi l edth ei r 2 0 1 4 retu rn , th ey

u s edth ei r o l dad d res s . Aft er t h ey fi l edth atretu rn , th e Greg o ry s
s ub m i t t edth ree fo rm s t o t h e Co m m i s s i o n er, each o f wh i ch ex pl i ci t l y s t at ed , ei t h er
o n th e fo rm

i ts el f o r o n th e fo rm ’ s i n st ru ct io n s , th atth o s e fo rm s wo u l d n o tb e- 3
-

reco g n izedb y

th e Co m m i s si o n er fo r t h e p u rp os e o f up d at i n g a t ax p ay er’ s ad d res s . Th e Co m m i ss i o n er m ai l ed a n ot i ce o f d efi ci en cy t o th e ad dres s o n t h e Greg o ry s ’ 2 0 1 4 retu rn . Th ey

d i dn otrecei v e i ti n t i m e t o fi l e a t i m el y p et i t io n , s o thei r p et i t i o n was l at e. W e are n o w faced wi t h cro s s -m o ti o n s t o d i s m i s s fo r l acko f ju ri s d i ct i o n . Th e Greg o ry s arg u e th atth e n o t i ce o f d efi ci en cy i s i n val i db ecau s e t h e Co m m i s s i o n er d i dn o tm ai l i tt o th ei r l as tkn o wn ad d res s. Th e Co m m i s s i o ner arg u es th atth e Greg o ry s d i d n o tt i m el y fi l e t h ei r p et i t i o n . W e wi l l g ran tth e Co m m i s s i o n er’ s m ot io n b ecau s e h e m ai l eda v al i dn o t i ce o f d efi ci en cy t o th e Greg o ry s atth ei r l as tkn o wn ad d res s , an dth e Greg o ry s d i d n o tt im el y fi l e t h ei r p et i t i o n . Back gro u n d Th e Greg o ry s m o v edfro m J ers ey Ci t y , New J ers ey , t o Ru t h erfo rd , New J ers ey , o n J u n e 3 0 , 2 0 1 5 . Bu twh en the Greg ory s fi l edth ei r 2 0 14 Fed eral i n co m e t ax return o n Oct o b er 1 5 , 2 0 1 5, t h ey i n co rrect l y

u s edthei r o l d J ers ey

Ci t y ad d res s . Th e Greg o ry s fi rs t us edth e Ru t h erfo rdad d res s i n co rres p on d en ce wi t h th e Co m m i s s i o n er wh en they

s ub m i t tedFo rm s 2 84 8 , Po wer o f At t o rn ey an d Decl arat i o n o f Rep res en t at iv e, i n No v em b er o f 2 0 1 5
. In Ap ri l o f 2 0 16 th e Greg o ry s u s edth e Ru t h erfo rdad d res s ag ai n wh en th ey s ub m i t t eda Fo rm

4 8 6 8 ,- 4
-

Ap p l i cat i o n fo r Au to m at i c Ex t en s i o n o f Ti m e To Fi l e U.S. In di v i du al In co m e Tax Ret u rn . On Oct o b er 1 3 , 2 01 6 , th e Co m m i s s i o ner s en tb y

cert i fi edm ai l a n o t i ce o f d efi ci en cy

t o the Greg o ry s atth ei r J ers ey Ci t y ad d res s . Atthatt i m e t h e Greg o ry s h ad n o ty etfi l edthei r 2 0 1 5 Fed eral i n co m e t ax retu rn . On No v em b er 1 1, 2 0 1 6 , t h e U.S. Po s t al Serv i ce m ark edth e n ot i ce “ Ret u rn To Sen d er/ U n cl ai m ed/Un ab l e t o Fo rward ” an dretu rn edi tt o th e Co m m is si o n er. Th e p art i es d o n otd i s p u t e t h atth e Greg o ry s d i d n o tactu al l y recei v e t h e n o t i ce o f d efi ci en cy . Th e Greg o ry s b ecam e aware o f t h e n ot i ce o f d efi ci en cy o n J an u ary

1 7 , 2 0 1 7 , an dfi ledth ei r p et i t i o n t h atd ay . Atthe t i m e t h e p et it i on was fi l edth ey l i v ed i n Ru t herfo rd , New J ers ey . Di s cu ss i o n I. J u ri s d i ct i o n an dSt an d ardo f Rev i ew W e are a co u rto f l i m i t edjuri s d i ct i o n. W e m ay o n l y ex erci s e ju ri s d i ct i o n
o v er t h e m at t ers Co n g res s h as ex p res s l y au t h o ri zed u s t o co n s i d er. See s ec. 7 4 4 2 ; 1 Es t at e o f Yo u n g v . Co m

m i ss i o n er, 8 1 T.C. 8 7 9 , 8 8 1 (1 9 83 ). Bu twe al way s h av e

1 Al l s ect i o n referen ces are t o th e In tern al Rev en u e Co d e i n effect fo r t h e y ear i n i s s u e, u n l es s o th erwi se i n d i cat ed
.- 5
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ju ri s d i ct i o n t o d et erm i ne wh eth er we h av e ju ri s d i ct i o n . Co o p er v . Co m m is s i o n er, 1 3 5 T.C. 7 0 , 7 3 (2 0 1 0 ). W e h av e d efi ci en cy

juri sd i ct i o n --ju ri s d i ct i o n “ t o red et erm i n e t he co rrect
am ou n to f * * * [a] d efi ci en cy ”--wh en (1 ) th e Co m m i s s i o n er m ai l s a v al i d n o t i ce
o f d efi ci en cy t o th e t ax p ay er an d(2 ) the t ax p ay er t i m el y fi l es a p et i ti o n wi t h u s d i s p u t i n g the d efi ci en cy . Secs . 6 2 1 4(a), 6 2 1 3 (a). “ A v al i dn o ti ce o f d efi ci en cy i s t h erefo re b o th th e n eces sary‘ t i ck ett o th e Tax Co u rt ,’ i
. e., i t p erm i t s th e t ax p ay er t o fi l e a p et i ti o n wh i ch i s n eces s ary fo r t h e Co u rt t o o b t ai n juri sd i ct i o n , an di ti s a p rereq u i s i t e t o the as s es sm en to f t h e d efi ci en cy , wi th cert ai n ex cep t i o n s .” Baro n
v . Co m m i s s i o n er, 7 1 T.C. 1 0 28 , 1 0 3 4 (1 9 79 ). If t h e n o t ice i s n otv al i d l y s en to r t h e p et i t i o n i s n o tt im el y

fi l ed , we d o n o t h av e ju ri s d i ct io n t o red et erm i ne t h e d efi ci en cy . Th ere i s n o d i s p u t e th at t h e p et i t i o n was n o tfi l edwi t h i n 9 0 d ay s o f th e d at e t h e n o t i ce o f d efi ci en cy was m ai l edt o th e Greg o ry s . Ev en tho u g h we d o n o t hav e ju ri s d ict i o n t o rev i ew t h e d efi ci en cy , we h av e ju ri s d i ct i o n t o d eci d e wh y we d o n o th av e juri s di ct i o n , ei t h er b ecau s e t h e p et i t i o n
was n ott i m el y

fi l edo r b ecau s e th e n o t i ce o f d efi ci en cy was n o ts en tt o th e l as t kn o wn ad d res s . See M cKay v . Co m m i ss i on er, 8 9 T.C. 1 06 3 , 1 0 6 7 (1 9 8 7), aff’ d , 8 8 6 F.2 d1 2 37 (9 t h Ci r. 1 9 89 ). Th e o n ly i s s u e b efo re u s i s wh et h er t h e n o t i ce o f d efi ci en cy

was m ai l ed t o th e Greg o ry s ’ l as tkn o wn ad d res s .- 6
-

II. Th e Las tKn o wn Ad dres s Th e Co m m is s i o n er p ro p erl y

s en ds a n o t i ce o f d efi ci en cy i f h e m ai l s th e
n o t i ce t o th e t ax p ay er at t h e t ax p ay er’ s l as tkn o wn ad d res s reg ard l es s o f wh et h er t h e t ax p ay er act u al l y recei v es th e n o t i ce. Sec. 6 2 1 2 (a) an d(b )(1 ); s ee M cKay v . Co m m i s s i o n er, 8 9 T.C. at 1 0 6 7. A t ax p ay er’ s l as tkn o wn ad dres s i s “ t h e ad d res s t h atap p ears o n th e t ax pay er’ s m o s trecen t l y fi l edan dp ro p erl y

p ro ces s edFed eral t ax return , u nl es s t h e In tern al Rev en u e Serv i ce (IRS) i s g i v en cl ear an dco nci s e
n o t i fi cat i o n o f a d ifferen tad d res s . ” Sec. 3 01 .6 2 1 2-2 (a), Pro ced
. & Ad m i n . Reg s. Th e reg u lat i on s g o o n t o p ro v i de: “ Fu rt h er i nfo rm at i on o n wh atco n s t i tu t es cl ear
an d co n ci s e n ot ifi cat i o n o f a d ifferen tad d res s an d a p ro p erl y p ro ces s edFed eral t ax return can b e fo u n d in Rev . Pro c. 9 0 -1 8 (1 9 9 0-1 C.B. 4 9 1 ) o r i n p ro cedu res
s ub s eq u en t l y

p res cri b ed b y t h e Co m

m i s s i o n er.” 2 Id . Th e p ro cedu res p res cri b ed b y th e Co m m i s s io n er at al l rel ev an tt i m es can b e fo u n d i n Rev . Pro c. 2 01 0 -1 6 , 2 0 1 0 -1 9 I.R.B. 6 6 4
.

2 Rev . Pro c. 9 0 -1 8 , 1 9 9 0-1 C.B. 4 91 , was am p l i fi edan ds up ers ed edb y Rev
. Pro c. 2 00 1 -1 8 , 2 0 0 1-1 C.B. 7 0 8 , wh i ch was s up ers ed edb y Rev
. Pro c. 2 0 1 0 -1 6 , 2 0 1 0 -1 9 I.R.B. 6 6 4
.- 7
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A. M o s t Recen t l y

Fi ledan dPro p erl y

Pro ces s ed Ret urn No tev ery d o cu m en ts ub m i t t edt o th e Co m m i s s i o n er i s a ret u rn . So m e fo rm s are o b v i ou s l y

return s , s u ch as Fo rm

1 0 4 0, U.S. In d i v i du al In co m e Tax Ret u rn , fi l edb y t h e Greg o ry s . Th e m o s trecen t l y fi l ed an d p ro p erl y

p ro ces s ed Fo rm 1 0 4 0 b efo re t he Co m

m i s s i o ner m ai l edthe n o t ice o f d efi ci en cy was th e Greg o ry s ’ 2 0 1 4 retu rn s h owi ng th e J ers ey Ci t y ad d res s . Th e o n l y

o t h er fo rm s
s ub m i t t edt o t h e IRS b y

th e Greg o ry s aft er fi l i n g t hatretu rn an db efo re t h e m ai l i n g
o f t h e n o t i ce o f d efi ci en cy were t wo Fo rm s 2 8 48 an dFo rm 4 8 6 8
. Th o se fo rm s
s h o wedth e Greg o ry s ’ n ew ad d res s . Bu tn ei t h er i s a ret u rn . Th es e fo rm s d o n o t fal l wi t h i n th e cl as s o f d o cu m en t s th atare t y pi cal l y
co n si d ered t o b e ret u rn s . M o s tco m m o n l y , a retu rn i s a d o cu m en tth at i s u s edt o rep o rta t ax l i ab i l it y . See. e.g ., Beard v . Co m m i s s i o ner, 8 2 T.C. 7 6 6 (1 9 8 4), aff’ d , 7 9 3 F.2 d1 3 9 (6 th Ci r. 1 9 8 6). Un d er wh ati s co m m o nl y cal l edth e Beard t es t , fo r
ex am p l e, a ret urn m

u s t m eet t h e fo l l owi n g cri t eri a: “ Fi rs t , th ere m u s t b e s u ffi ci en t d at a t o cal cu l at e t ax l i ab i l i t y ; s eco n d , th e d o cu m en tm u s tp u rp o rtt o b e a retu rn ; t h i rd , th ere m

u s t b e an h on es tan dreas on ab l e at t em p t t o s at is fy

th e requ irem en t s o f t h e t ax l aw; an dfo u rt h , th e t ax p ay er m us tex ecu t e t h e return u nd er p en al t i es o f p erju ry .” Id . at7 7 7 . Nei t h er Fo rm 2 8 4 8 n o r Fo rm 4 86 8 m eet s an y o f t h es e cri t eri a: Th ey

d o n o t p ro v i d e an y

d at a n eces s ary

fo r cal cu l at i on o f a t ax p ay er’ s t ax- 8
-

l i ab i l i t y , t h ey

d o n o t p u rp o rtt o b e ret urn s , an dth ey can n otreas on ab ly

b e
co n si d ered at t em

p t s atm ak i n g a ret u rn . By reg u l at i o n th e Secret ary

h as s t at edth atwh at co ns t i tu tes a p ro perl y p ro ces s edFed eral t ax retu rn wo u l d b e s etfo rth i n p ro cedu res p res cri b edb y th e Co m m i s s i o n er. Sec. 3 0 1.6 2 1 2 -2 (a), Pro ced . & Ad m i n . Reg s . Th e p ro cedu res i n p l ace at th e rel ev an tt i m e can b e fo u n d i n Rev . Pro c. 2 0 10 -1 6 , wh i ch p ro v i d es a l i sto f IRS fo rm s th at are an dare n o tretu rn s , s p eci fi cal l y fo r t h e p u rp o s e o f
es t ab l i s h in g wh et her a d ocu m en t i s a ret u rn fo r p u rp os es o f up dat i n g a t ax pay er’ s l as tkn o wn ad d res s . Th e rev en u e p ro cedure ex pl i ci t l y s t at es t h atFo rm

1 0 4 0 i s a ret u rn b u tth atFo rm s 2 8 4 8 an d4 8 6 8 are n o t . Rev . Pro c. 2 0 1 0 -1 6, s ec. 5 .0 1 (1 )(a), (4 ), 2 0 1 0-1 9 I.R.B. at6 6 5 , 6 6 6
. Hav i n g co n cl u d edth at n ei t h er t h e Fo rm s 2 8 48 n o r t h e Fo rm 4 8 6 8
co n st i tu t eda ret u rn fo r p u rp o s es o f up d at i n g t h e Greg ory ’ s l as t kn o w n ad d res s , we
m u sts ep arat el y

co n s id er wh et h er ei t h er o f t h o s e fo rm s co n s ti tu t edcl ear an d
co n ci s e n o t i ce o f th e Greg o ry s ’ n ew ad d res s . B. Cl ear an d Co n ci s e No t i ce Th e Greg o ry s arg u e th atth ei r Fo rm s 2 84 8 an dth ei r Fo rm 4 8 6 8 p ro vi d edth e Co m m i s s i o n er wi th cl ear an dco n ci s e n o ti fi cat io n o f a d ifferen tad d res s . If t h ey
are co rrect th en th e Co m

m i s s i o n er d i dn o tm ai l t h e n o t i ce o f d efi ci en cy t o th ei r- 9
-

l as tkn o wn ad d res s . Bu t t h e fo rm s an dth ei r i n st ru ct io n s fo r th e y ear i n i s s ue
ex p li ci t l y d i sav o w th ei r u s e t o up d at e a t ax p ay er’ s ad d res s , an dthey d o n o tm eet t h e req u i rem en t s fo r cl ear an d co n ci s e n ot i fi cat i o n s etfo rt h b y Rev . Pro c. 2 0 1 0 -1 6. 1
. Fo rm s 2 8 4 8 an d4 8 6 8 an dTh ei r In s t ru ct i o n s Th e Greg o ry s d id n o tg i v e t h e Co m m is s io n er cl ear an dco n ci s e n o t i ce o f a d i fferen t ad d res s b y

fi l i n g Fo rm s 2 8 4 8 o r Fo rm 4 8 68
. Fo rm 2 84 8 an d i t s i n st ru ct i o n s m ak e cl ear t h at t h e fo rm d o es n o tp ro v i d e t h e Co m m i s s i o n er wi th cl ear an dco n ci s e n o ti fi cat io n t h atth e t ax p ay er’ s ad d res s h as ch an ged . Th e i n s tru ct io n s t o th e 2 0 1 4 Fo rm 2 8 48 ex p l i ci t ly

s t at e: “ Ad d res s i n fo rm at i o n p ro v i d edo n Fo rm 2 8 4 8 wi l l n o t ch an g e y o u r l as t kn o w n ad d res s wi t h t h e IRS.” Th e 2 0 1 4 Fo rm 2 8 4 8 al s o ex p li ci t l y

cau t i o n s u s ers th ati twi l l “ n o tb e h o n o redfo r an y

p u rp o se o t h er t h anrep res en t at i o n b efo re t h e IRS.” Th e Co m m i s s i o n er h as co n v ey ed t o t ax p ay ers th atFo rm 2 8 48 wi l l n o tch an g e t h ei r l as t kn o wn ad d res s . Ineffect , th e Greg o ry s u s edfo rm s th atex p l i ci t l y s t at e t hatth ey
are n o tt o b e u s edt o up d at e a t ax p ay er’ s ad dres s b u tn o w wan tthe Co m m i s s i o n er t o h o n or t h o s e fo rm s t o upd at e t o th ei r ad d res s . Si m i l arl y , th e i n s t ru ct i o n s t o th e 2 0 1 5 Fo rm 4 8 6 8 warn t ax p ay ers th atfi l i n g t h e fo rm wi l l n o t up d at e t hei r ad d res s . Th e i ns t ru ct i o ns s t at e: “ If y o u ch an g ed y o u r m ai l i n g ad d res s aft er y o ufi l edy o u r l as tretu rn , y o u s ho u l du s e Fo rm 8 8 2 2 ,- 1 0 -

Ch an g e o f Ad d res s , t o n o t i fy the IRS o f t h e ch an g e. Sh o wi n g a n ew ad d res s o n Fo rm 4 8 6 8 wi l l n o tup d at e y o u r reco rd .” 2
. Rev . Pro c. 2 0 1 0 -1 6 Ou r co n cl u s i o n b as edo n t h e p l ai n t ex to f t h e fo rm s an di n s tru ct i o n s i s
co n si s t en twi t h th e Co m

m i s s i o n er’ s g u i d an ce. Rev . Pro c. 2 0 1 0 -1 6 i s ex pl i ci tthat Fo rm 2 8 4 8 an d Fo rm

4 8 6 8 are n o tcl ear an dco n ci se n o t i ce. Itex p l ai n s : Th e t erm “ ret u rn ” d o es n o ti n cl u d e ap p l i cat i o n s fo r ex ten s i o n o f t i m e t o fi l e a ret u rn o r p owers o f at t o rn ey . Thu s, fo r ex am p l e, a n ew ad d res s l is t edo n Fo rm

4 8 6 8 , Ap p li cat i o n fo r Au t o m at i c Ex t en s i on o f Ti m e t o Fi l e U.S. In d i v i du al In co m e Tax Ret u rn , o r o n a Fo rm 2 8 4 8, Po wer o f At t o rn ey

an dDecl arat i on o f Rep res en t at i v e, wi l l n o tb e u s edb y th e Serv i ce t o up d at e t h e t ax p ay er’ s ad d res s o f reco rd
. Rev
. Pro c. 2 0 1 0 -1 6 , s ec. 5 .0 1 (4 ). Whi l e th e rev en u e p ro cedure d o es n o td i rect l y ad d res s wh et h er th es e fo rm s co u l db e u s edt o g i v e cl ear an dco n ci s e n o t i fi cat i o n , i t i m p l i es t hatco n cl u si o n b y

s t at i n g t h atth e fo rm s wi ll n o tb e u sedt o up dat e t h e t ax p ay er’ s ad d res s o f reco rd
. Ad d it i on al l y , acco rd i n g t o Rev . Pro c. 2 0 10 -1 6 , s ec. 5
. 0 4 (1 )(a), cl ear an d
co n ci s e n o t i fi cat i o n , wh en m ad e i n wri t t enfo rm (as o p p o sedt o el ect ro n i c o r o ral fo rm s ), i s a s i g n eds t at em en t “ m ai l edt o an ap p ro p ri at e Serv i ce ad d res s ” th att el l s t h e Co m m i s s i o n er t h atth e t ax pay er h as a n ew ad d res s an d“ [i ] n ad d i t i o n * * *
co n tai n [s ] th e t ax p ay er’ s fu l l n am e an do l dad d res s as wel l as t he t ax p ay er’ s s o ci al- 1 1 -

s ecu ri t y n u m b er, i n d i v idu al t ax p ay er i d en t i fi cat i on n u m b er, o r em

p lo y er i d en t i fi cat i o n n u m

ber.” Nei t h er Fo rm

2 8 4 8 n o r Fo rm

4 8 6 8 p u rp ort s t o i n fo rm

the IRS t h ati ts h o ul db e i n t erp ret edas a req u es tt o ch an g e th e t ax p ay er’ s l as tkn o wn ad d res s , an dn ei t h er fo rm co nt ai n s t h e t ax p ay er’ s o l dad d res s . 3
. Pri o r Vers i o n s o f Fo rm 2 84 8 Ou r h o l d i n g s reg ard i n g p ri o r v ers io n s o f Fo rm 2 8 4 8 d o n o th el p th e Greg o ry s . Pri or cas el aw fo cu s edo n th e t ex t o f t h e fo rm i n u se at th att i m e. Si n ce t h en , th e Co m

m i s si o n er h as p ub l i s h edn ew g ui d an ce rel at in g t o up d at i ng a t ax p ay er’ s l as tkn o wn ad d res s, an d t h e Co m m i s s i o n er h as rev i s edth e t ex to f Fo rm 2 8 4 8
. In 2 0 0 4 we co n si d ereda p ri o r v ers i o n o f Fo rm 2 8 4 8 wh end eci d i n g

“ wh et h er * * * [t h e t ax p ay er] , b y l i st i n g h i s n ew ad d res s o n h i s p o wer-o f-at t o rn ey fo rm , g av e res p o nd en t‘ cl ear an dco n ci se n o t i fi cat i o n ’ o f h i s n ew ad d res s .” Hu n t er v . Co m

m i s s i o n er, T.C. M em o. 2 0 04 -8 1 , 8 7 T.C.M . (CCH) 1 1 4 3 , 1 1 4 4 (2 0 0 4). 3 W e h el dth atth e Decem b er 1 9 97 v ers i o n o f Fo rm 2 8 4 8 u si n g the t ax p ay er’ s n ew ad d res s an dreq u es t i n g co pi es t o b e s en t t o h i s at t o rn ey g av e t h e Co m m i s s i o n er cl ear an dco nci s e n o ti ce t h atthe t ax p ay er h adch an g ed h i s ad d res s

3 M r. Hu n t er s i g n edh i s Fo rm 2 8 4 8 i n Oct o b er o f 1 99 8 . Pres u m ab ly th e fo rm h e s i g n edwas t h e Decem b er 1 99 7 v eri s on .- 1 2 -

fro m th e ad d res s p rev i o u s l y

o n reco rd . A cri ti cal p arto f o u r reas o n i ng was th at

“ [n ] o th i n g co m

p el s the Co m

m i s s i o n er t o as kt ax p ay ers t o l i s t t h ei r ad d res s o n a Fo rm 2 8 4 8 . By d o i n g s o , an db y u s i n g t hatreq ues t edi n fo rm at i o n t o i d en t i fy t ax p ay ers wi t h i n IRS reco rd s , res p o n d en tb ears the b u rd en o f co n fo rm i n g h i s act i on s t o th e kn o wl ed g e ath i s d i s p o s al .” Id . at1 1 4 6 . W e n o t edth at“ tax p ay ers are p u ti n th e p o s i t i o n o f qu i te reas o n ab l y as s um i n g th atth e ad d res s i n fo rm at i o n t h ey p ro v i d e t o t h e IRS wi l l b e n o t edan dact ed up o n .” Id
. Bu tth at as s u m

p t i o n is n o l o n g er reas o nab l e. Si nce 2 0 04 th e Co m m i s s i o n er h as i s s u edcl ear g ui d an ce i n fo rm i n g t ax pay ers o f wh at act i o n s wi l l an dwi l l n o t ch an ge t hei r l as tkn o wn ad d res s wi t h t he Co m m i s s i o n er. W e n o t edi n Hu nt er t h at
s ect i on 3 0 1 .6 2 1 2-2 , Pro ced . & Ad m i n. Reg s ., wh i ch h ad b een i ss u ed i n J an u ary 2 0 0 1 t o d efi n e t h e t erm

“ l as tkno wn ad d res s ”, was n o ty eteffect i v e; i ti s effect i v e fo r t h i s cas e. An dat t h e t i m e we d eci d edHu n t er, Rev
. Pro c. 2 0 0 1 -1 8 h adn o ty et b een sup ers ed edb y

Rev . Pro c. 2 0 1 0 -1 6. Th e earl i er rev en u e p ro cedu re d i d n o t
s p eci fi cal l y

ad d res s Fo rm

2 8 48 . An dp erh ap s m o stn o tab l y , th e warn in g o n th e Fo rm 2 8 4 8 th ati two ul dn o tb e u s edfo r an y p u rp o s e o t h er t han rep res en t at i o n was
n o ti n cl u d edi n th e fo rm

ati s s u e i n Hu n t er, an d t he i ns t ru ct i o ns t o Fo rm 2 8 4 8 were
s i len t reg ard i n g a t ax pay er’ s l as tkn o wn ad d res s . Th e Fo rm s 2 84 8 ati s s u e h ere- 1 3 -

ex p res s l y s t at e t h at t h ey

wi l l n o tb e h o n o redfo r an y p u rp o s e o t h er th an rep res en t at i o n b efo re t he IRS. Wh en co n fro nt edwi th an ev en o l d er v ers i o n o f Fo rm 2 8 4 8 , th e U.S. Co u rt
o f Ap peal s fo r t h e Th i rdCi rcu i t , th e ci rcu i tco u rtt o wh ich ap p eal i n th i s cas e
wo u l dn o rm al l y l i e, fo u n d t h att ax p ay ers ch an g edth ei r l as t kno wn ad d res s t o th at
o f t h ei r au t h o ri zedrep res en t at iv es v i a t hei r p o wers o f at to rn ey . Ex p an d i n g En v el o p e & Fo l d er Co rp . v . Sh o t z, 3 8 5 F.2 d4 0 2 (3 d Ci r. 1 9 6 7). Us i n g Fo rm 2 8 4 8 , th e t ax p ay ers d i rect edth at“ ‘ al l co rres p o n d en ce ad d res s edt o th e t ax p ay ers i n p ro ceed i n g s i n v o l v i n g ’ th e y ears i n ques t i o n h ere s ho u l db e s en t t o th e d es i g n at edat t o rn ey s -i n -fact atth e ad d res s s p eci fi edi n th e p owers .” Id . at4 0 3
. Th e t ax p ay ers h adcro s s edo u t t h e wo rd s “ co p i es o f” an d wri t t en “ al l ” o n t h e p o rt i on o f t h e p o wer o f at t o rn ey fo rm d i rect in g co rres p o n d en ce t o b e s en tt o th ei r at t o rn ey s . Id
. at 4 0 4
. An d, l ik e t h e fo rm co n s i d ered i n Hu n t er an du n l i ke t h e fo rm s u s edb y

th e Greg o ry s , the fo rm co n si d ered b y th e Co u rto f Ap p eal s d i dn o t
ex p li ci t l y d i sav o w i t s u s e as a ch an g e o f ad d res s fo rm . Th e h i st o ry

o f Fo rm 2 8 4 8 s h o ws h o w t h e i s s u e o f wh et h er an dwh en th e fo rm wi ll ch an g e a t ax p ay er’ s ad d res s o f reco rdh as s h ap ed t h e cu rren tv ers i o n o f t h e fo rm . Th e 1 9 8 6 v ers i o n o f Fo rm 2 84 8 was the fi rs t v ers i o n t o p ro vi d e a b o x fo r t ax p ay ers t o ch eck t o req ues tth atth ei r rep res en t at i v e recei v e o ri g i n al s o f al l- 1 4 -

n o t i ces . In2 0 0 4 th i s o p t i o n w as rem o v edan d a s t at em en tth at“ [o ] ri g i n al n o t i ces
* * * wi l l b e s en tt o y o uan d a co p y t o th e fi rs t rep res en t at i v e l is t ed ” rep l acedi t
. In 2 0 11 th e fo rm

was rev i s edt o m ak e n o s t at em en treg ard i n g wh ere o ri gi n al s
wo u l db e s en tb u t p ro v i d edt ax p ay ers wi th an o p t io n t o ch ecka b o x d i rect i n g th at t h ei r rep res en t at i v es b e “ s en t n o t i ces an d co m m u n i cat io n s ”. In 2 0 1 4 t h e d i rect i o n s fo r t h i s b o x were ch an g edt o “ [c] h ecki f t o b e s en tco p i es o f n o t i ces an d
co m m u n icat io ns ”. (Em

p h as i s ad d ed .) Atth e t i m e th e Greg ory s ex ecu t edth ei r Fo rm s 2 8 4 8 , th e Co m

m is s i o n er h adrem o v edfro m t he Fo rm 2 8 4 8 o p t i o n s t o d i rect wh ere o ri g i n al n o t i ces are t o b e s en t
. III. Co n cl u si o n A t ax p ay er d o es n o t p ro v i d e t h e Co m m i ss i o ner wi t h cl ear an dco n ci s e
n o t i fi cat i o n o f a d ifferen tad d res s b y s ub m i t t i n g Fo rm

2 8 4 8 o r Fo rm

4 8 6 8. Th erefo re, b ecau s e th e Greg o ry s d i dn o tp ro v i de t h e Co m m i ss i o n er wi t h cl ear an d
co n ci s e n o t i fi cat i o n o f a d i fferen t ad d res s, t he J ers ey Ci ty ad d res s u s ed o n t h ei r
m o strecen t l y

fi ledan dp ro p erl y

p ro ces sedretu rn was thei r l as t kno wn ad d res s . Th e Co m m i ss i o n er s en ta v al i dn o t i ce o f d efi ci en cy t o t h atad d res s . Becau s e t h e Greg o ry s ’ p et i t i o n was n o tt i m el y , we wi l l g ran tth e Co m m i s s i o n er’ s m ot i o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n .- 1 5 -

To refl ectthe fo reg o i n g , An ap p ro p ri at e o rd er an do rd er o f d i s m is sal fo r l acko f juri s d i ct i on wi l l b e
en t ered
.