William L. King and Darlene E. King v. Commissioner of Internal Revenue
Opinion
Opinion
Poole, J.
The Commissioner appeals from the Tax Court’s order dismissing the Kings’ petition for lack of jurisdiction. The Tax Court held that the Commissioner failed to exercise reasonable diligence to ascertain the Kings’ last known address and that therefore the notice of deficiency mailed to the Kings’ former address was invalid. We have jurisdiction pursuant to 26 U.S.C. § 7482 (1982 & Supp. IV 1986) and we affirm.
FACTS AND PROCEEDINGS BELOW
The essential facts are undisputed and are set forth in the Tax Court’s opinion. See King v. Commissioner, 88 T.C. 1042, 1043-46 (1987). The following is a brief summary.
Taxpayers filed Federal income tax returns for 1978 and 1979 with the Internal Revenue Service Center in Austin, Texas. At that time, taxpayers resided at 7140 Mossvine Drive in Dallas. When the Dallas District Director’s Office selected taxpayers’ 1978 and 1979 returns for review, taxpayers filed two powers of attorney with the Dallas office listing the Mossvine address.
In October 1980, taxpayers moved to 17223 Club Hill Drive in Dallas. However, taxpayers subsequently filed with the Dallas office an additional power of attorney and a Form 4549 erroneously listing their…