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Finally, respondent introduced letters from Mr. Caldwell,
Mr. Denny, and Mr. Nickerson, which were received in
response to the notice of FPAA, and which corroborate the
mailing of the notice of FPAA to the tax matters partner
and the notice partners.
Petitioners raise a variety of questions regarding the
admissibility and probative value of the FPAA Certified
Mail Listing A. They argue that there was no proper
foundation for the introduction of that document inasmuch
as the individual who identified it at trial was an
employee of the Ogden Service Center, rather than the
Austin Compliance Center where the document was prepared,
and he had no firsthand knowledge regarding who prepared
the document, when it was prepared, or how it was prepared.
Petitioners argue that the FPAA Certified Mail Listing does
not prove the date of mailing of any of the letters on the
list, and that respondent has not introduced "green cards"
to show receipt of the notice of FPAA by Mr. Denny or any
of the other partners, or U.S. Postal Service Forms 3849
to show that delivery was attempted. According to
petitioners, respondent violated her own procedures, set
forth in 5 Administration, Internal Revenue Manual (CCH),
section 7(11)62.2(5), at 22,863-5, which require the use
of U.S. Postal Service Form 3877(a) to prove certified
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