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a petition for readjustment, then the petition for
readjustment must be dismissed for lack of jurisdiction.
Clovis I v. Commissioner, 88 T.C. 980 (1987); Maxwell v.
Commissioner, 87 T.C. at 789. Respondent bears the burden
of proving that the notice of FPAA was mailed to the tax
matters partner, as well as the date on which it was
mailed. Cf. Coleman v. Commissioner, 94 T.C. 82, 90
(1990); Cataldo v. Commissioner, 60 T.C. 522, 524 (1973),
affd. 499 F.2d 550 (2d Cir. 1974); August v. Commissioner,
54 T.C. 1535, 1537 (1970).
Based upon the record in this case, there can be no
dispute about the fact that on January 28, 1991, respondent
mailed duplicate notices of FPAA by certified mail to the
street address listed on the partnership's 1983 return,
one copy addressed to "Wayne H. Caldwell, Escrow" and a
second copy, the generic notice of FPAA, addressed to "Tax
Matters Partner c/o Wayne H. Caldwell Escrow". At trial,
respondent introduced U.S. Postal Service Form 3877, which
reflects the mailing of the duplicate notices of FPAA on
January 28, 1991, and petitioners have stipulated that the
generic notice of FPAA was mailed on that date. Form 3877
is highly probative evidence of the fact and date of
mailing. United States v. Ahrens, 530 F.2d 781, 784 (8th
Cir. 1976); Coleman v. Commissioner, supra at 90-91.
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