Robert Michael Garner - Page 8

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               To comply with section 6223(a), the Commissioner is required           
          to use the names, addresses, and profits interests of the                   
          partners shown on the partnership return for the year in issue,             
          as modified by any additional information supplied in accordance            
          with regulations.  Triangle Investors Ltd. Partnership v.                   
          Commissioner, 95 T.C. 610, 613 (1990); sec. 301.6223(c)-1T,                 
          Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6784 (Mar. 5,                
          1987).  As is true with a notice of deficiency, the validity of a           
          properly mailed FPAA does not depend on its actual receipt.                 
          Crowell v. Commissioner, supra at 692; cf. Yusko v. Commissioner,           
          89 T.C. 806, 810 (1987); Balkissoon v. Commissioner, 995 F.2d               
          525, 528-529 (4th Cir. 1993), affg. T.C. Memo. 1992-322.                    
               Respondent's use of certified mail to send the FPAA to                 
          petitioner was improper.  Petitioner resided abroad, and U.S.               
          postal regulations did not allow the use of certified mail for              
          overseas delivery.  Sec. 912.42 of the Domestic Mail Manual,                
          Issue 45, December 20, 1992; see also International Mail Manual,            
          Issue 12, July 8, 1993, at 550; cf. Rogers v. Commissioner,                 
          59 T.C. 711 (1972).  For that reason, respondent’s internal                 


          2(...continued)                                                             
          Respondent’s practices differ, however, when it comes to sending            
          FPAA’s and notices of deficiency abroad.  Whereas sec. 4462.1 of            
          the Internal Revenue Manual prohibits the use of certified mail             
          to send a notice of deficiency abroad, the Manual does not                  
          distinguish between an FPAA sent in the United States and an FPAA           
          sent abroad.  See 2 Audit, Internal Revenue Manual (CCH), sec.              
          4462.1, at 7900.                                                            




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