Robert G. Honts - Page 5

            The Mansfield address; (2) the Lohman address; and (3) 6805                                    
            Commanche Trail, Austin, Texas 78732.  No notice of deficiency                                 
            was sent to either Mr. Erickson or Mr. Demel.                                                  
                  The U.S. Postal Form 3877 (Certified Mail List) indicates                                
            that the notices were mailed by the United States Postal Service                               
            (Postal Service) on April 9, 1993, to the three addresses listed                               
            above.3  Each of the notices sent to petitioner was returned to                                
            respondent stamped "unclaimed".  With regard to the notice sent                                
            to the Lohman address, the notation on the envelope indicates                                  
            that the Postal Service made a first attempt to deliver the                                    
            notice to petitioner on Saturday, April 10, 1993, and a second                                 
            attempt on Saturday, April 17, 1993.  Because petitioner's place                               
            of business is closed on Saturdays, no one would have been                                     
            present to accept delivery of a certified item.4  At no time did                               
            petitioner or his agents claim the notices from the post office.                               
                  It is the procedure of the Postal Service for a postal                                   
            service employee, upon an unsuccessful attempt to deliver                                      
            certified mail, to leave a Postal Service Form 3849 notifying the                              
            customer that a piece of certified mail was delivered in his or                                

                  Form 3877 is completed by respondent and sent, with the                                  
            envelopes containing the notices of deficiency, to the Postal                                  
            Service.  After checking to make sure the envelopes match the                                  
            information on Form 3877, the Postal Service initials and stamps                               
            the form with a postmark date.                                                                 
                  Beyond the fact that each of the notices was returned to                                 
            respondent unclaimed, the record in this case contains no further                              
            evidence regarding the notices sent to the Mansfield address or                                
            6805 Comanche Trail.                                                                           

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Last modified: May 25, 2011