6 her name, and that the item should be claimed at the local post office. The Form 3849 does not indicate the content of the item delivered, nor does it reveal the identity of the sender. If the customer does not claim the item, the postal service employee will deliver a second Form 3849 to the customer's address with the same information. Upon the customer's failure to claim the item after the second notice, the Postal Service returns the item to the sender. The returned item is generally stamped with one of three notations informing the sender that the item was either: (1) "Undeliverable" if the customer did not reside at the given address; (2) "unclaimed" if the customer did not claim the item; or (3) "refused" if the customer was actually handed the item and then refused to accept certified delivery. Assuming, arguendo, that the notice of deficiency is valid, the 90-day period for filing a petition with this Court expired on Thursday, July 8, 1993, which date was not a legal holiday in the District of Columbia. On August 31, 1993, Agent Lizcano was present in Mr. Demel's office for a closing conference concerning later taxable years of petitioner. During the conference Agent Lizcano inquired as to petitioner's intent regarding the notice issued on April 9, 1993. This was the first time petitioner's accountants learned of the outstanding notice of deficiency. Mr. Demel requested a copy of the notice, and received the same on September 1, 1993. Petitioner mailed his petition in this case on September 8, 1993, and it was filed on September 13, 1993.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011