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
3
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.
4
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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