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The Mall v. Kelly case, from 1983, dealt with a different situation -- one in which the taxpayers had moved practically every year, and the IRS had treated them as delinquent even though its mail to a former address had been returned by the post office. The court did say that the IRS can normally rely on the last address given in its own paperwork.
In the case given at the start of this thread, it appears that the mail was forwarded instead of returned to the IRS by the postal service. If the mail had been returned to the IRS by the post office then I would expect that someone in the IRS would then be assigned the task of figuring out the current address.
Whatever the situation, the IRS sending its letters to an address that had been valid only a couple of years ago does not constitute fraud or any other pretext to sue the IRS.
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