- 15 - Both notices of FPAA were sent by certified mail. Before the letters were mailed, an employee of the Austin Compliance Center prepared a U.S. Postal Service Form 3877 and entered on that form the certified mail number and the name and address on the envelope of each of the letters. A postal employee then verified the information on Form 3877 and mailed the letters. The Form 3877 bears a U.S. Postal Service cancellation stamp which shows the date, January 28, 1991, and a U.S. Postal Service code for Austin, Texas, "78760". On January 28, 1991, an employee of the Austin Compliance Center also sent, by certified mail, copies of the notice of FPAA to all 27 partners of the partner- ship, including Mr. Caldwell and Mr. Denny. Consistent with respondent's established procedures, one of respondent's employees at the Austin Compliance Center obtained a computer-generated document entitled "FPAA Certified Mail Listing A" which states that "Final Partnership Administrative Adjustment for the Year(s) indicated below have been sent to the following Taxpayers: (Postage Fee Paid by IRS)". There follows a list of the certified mail number of each notice of FPAA to be sent, together with the name, address, and Social Security numberPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011