GOODWIN, Circuit Judge:
Zolla appeals a district court judgment in favor of the government in its action to reduce to judgment Zolla's federal income tax liabilities for 1968 and 1969.
Neither the government nor Zolla introduced direct evidence of Zolla's income and deductions for the years in question. The government relied upon the presumption of correctness that attaches to the IRS's determination of a tax deficiency. See Rockwell v. Commissioner, 512 F.2d 882, 885 (9th Cir.), cert. denied, 423 U.S. 1015, 96 S.Ct. 448, 46 L.Ed.2d 386 (1975). Zolla argued that the presumption of correctness should not apply because: (1) the determination of deficiency was arbitrary; (2) there was insufficient evidence that the Government mailed the statutory notice of deficiency; and (3) that the notice, if sent, was not mailed to his last known address. The district court, finding no genuine issues of material fact, held that the government was entitled to prevail as a matter of law, and entered summary judgment for the government. We affirm.
A. The Deficiency Was Not Arbitrary
This court has held that no presumption of correctness attaches to deficiency determinations in which the IRS charges a taxpayer with additional income but provides no factual showing that the taxpayer actually received the income in question. To give effect to the presumption in such circumstances would impose on the taxpayer the difficult task of proving a negative. See Weimerskirch v. Commissioner, 596 F.2d 358, 361 (9th Cir.1979). Zolla contends
The remainder of the 1968 deficiency was based on the inclusion of income shown in an unfiled 1968 tax return obtained from Zolla's CPA. The inclusion of those amounts, shown in Zolla's own records, did not lack a factual basis under Weimerskirch.
B. The Government Proved That Notices Had Been Mailed
The IRS, by established routine, had destroyed all copies of the notices of deficiency and demands for payment that had been mailed to Zolla. The government submitted postal form 3877 certifying that the notices of deficiency had been mailed and an IRS form certifying that the taxes and the section 6651(a)(3)
We adopt the view of the Eighth Circuit and the Tax Court that these official certificates are highly probative, and are sufficient, in the absence of contrary evidence, to establish that the notices and assessments were properly made. See United States v. Ahrens, 530 F.2d 781, 784-86 (8th Cir.1976); Cataldo v. Commissioner, 60 T.C. 522, 524 (1973).
C. The Notices Were Mailed to the Taxpayer's Last Known Address
The IRS must send a notice of deficiency before it may assess, collect, or reduce to judgment most income tax liabilities. § 6213(a). The notice is valid even if not received by the taxpayer, if it is mailed to the taxpayer's last known address.
A taxpayer's last known address is that on his most recent return, unless the taxpayer communicates to the IRS "clear and concise" notice of a change of address. See McPartlin v. Commissioner, 653 F.2d 1185, 1189 (7th Cir.1981); Alta Sierra Vista, Inc. v. Commissioner, 62 T.C. 367 (1974), aff'd mem, 538 F.2d 334 (9th Cir.1976).
It is undisputed that the North Bedford Street address to which the notice of deficiency was mailed was the address on Zolla's most recent return.
Zolla argues that the IRS had notice of a change of address because, before the notices of deficiency were mailed, an agent in the collection division of the same district office discovered a more recent address (La Peer Street) while attempting to collect an unrelated tax liability. The collection agent filed a notice of tax lien showing the La Peer Street address.
We adopt the view of the Tax Court that such information gained by a collector should not necessarily be imputed to the audit agents who mailed the notices
Zolla also contends that the IRS had notice of a change in address because the La Peer Street address was in one of the IRS computer files. The argument is not supported by the record. Contrary to Zolla's assertion, the collection agent did not state that he discovered the La Peer Street address from the computer files. Furthermore, the IRS's answers to Zolla's interrogatories stated that North Bedford Street was the most recent address in the district, regional, and national IRS computer files at the time the notices were mailed. Zolla did not controvert this sworn statement.
Zolla does not allege that he made any attempt to advise any IRS office or the auditing agents of his numerous changes of address. Nor did Zolla effectively controvert the sworn statement that the address to which the notices were sent was the most recent shown in the IRS computer files. On this record, the address on Zolla's most recent return was his last known address as a matter of law, and the district court did not err in entering summary judgment for the government.