In the present case, Allen County sent both of the tax sale notices at issue by certified mail, return receipt requested, to the address listed in the mortgage document and to another local address.
Where it gets interesting is where the Debtor has assets in the DAPT state, but under the terms of the trust document, the Debtor has no ability toreturn them to the non-DAPT state where he resides.
Since the penalties for not filing this multi-page, confusing, duplicative-of-other mandated forms document with your personal return can be onerous, be sure to ask your tax professional if you are subject to this reporting.