Cite as 104 AFaquot;tit 2d 2009-6030 Robert Fox, a friend of Eastmana#39;s, picked up the deficiency notice from the post office at some point prior to 2006. Fox did not ... The deficiency notice in this case was properly mailed to Eastmana#39;s aquot;last known addressa in accordance with 26 U.S.C. section 6212. ... Instead, 12009-5289 the service can submit a Certificate of Assessment and Payments on Form 4340 which details the ... Id.(citing Internal Revenue Manual 188.8.131.52.2(2)(b) (Oct. 1, 2002)).
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