5212

In the absence of a notice to the Collection Center regarding the existence of a fiduciary relationship, the notice of a deficiency with respect to the tax levied by this chapter will suffice if it has been sent to the taxpayer by mail to his/her last known address even when said taxpayer is deceased or is legally incompetent or, in the case of a partnership, even when it no longer exists.\nHistory —Aug. 30, 1991, No. 83, § 6.12.