Every practitioner has asked that question when trying to assemble the facts for the case at hand, both what s/he must prove, and what the adversary must prove. Today there’s some useful learning from Judge Nega, when IRS is trying to prove that they sent a SNOD they can’t find to the last known address of Stanislava Chrobak, Docket No. 20155-18L, filed 5/25/21.

Ms C claims she never got the SNOD, and is petitioning a NITL directly, with no trip to Appeals; and she’s late.

Howbeit, here’s Judge Nega.

“Respondent attached to respondent’s motion a copy of a Certified Mailing List (CML) as evidence that, on May 10, 2016, respondent mailed by certified mail, bearing reference No. 7014 2120 0003 5386 4501, a notice of deficiency for tax years 2007, 2011, 2012, and 2013, to petitioner’s last known address (i.e., the Palos Hills address). Respondent also attached a copy of the CML showing that, on May 10, 2016, respondent mailed by certified mail, bearing reference No. 70142120 0003 5386 4495, a notice of deficiency for tax year 2009 to petitioner’s last known address (i.e., the Palos Hills address).” Order, at p. 3.

As to “last known address,” here’s Judge Nega’s take. Note Ms. C put in no papers responding to IRS’ motion to toss for want of jurisdiction.

“With respect to tax years 2007, 2009, 2011, 2012, and 2013, respondent contends that the notices of deficiency, each dated May 10, 2016, were mailed to petitioner’s last known address (i.e., the Palos Hills address). Respondent explains that petitioner untimely filed her tax returns for tax years 2008 and 2009, which she signed on June 8, 2015, and were received by the IRS on June 15, 2015. Respondent continues that on petitioner’s tax returns for 2008 and 2009, petitioner listed the Palos Hills address as her current home address. Furthermore, respondent elaborates that there is no record indicating that petitioner filed a tax return for tax year 2015. Thus, respondent states, had petitioner filed a tax return for tax year 2015 listing an address different than the Palos Hills address, the notices of deficiency, each dated May 10, 2016, would have been mailed to that address.” Order, at p. 3.

If confronted with similar circumstances, here’s at least some of what IRS has to produce, and what you have to counter.