Robert Michael Garner - Page 10

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          FPAA's for 1983 and 1984.  However, petitioner testified that he            
          did not receive the 1982 FPAA, and we believe him.  Respondent              
          assumed the risk of nonreceipt when she attempted to mail the               
          FPAA to petitioner at a foreign address by certified mail,                  
          contrary to the U.S. postal regulations.  In this regard, we                
          reject respondent’s request for a presumption of delivery with              
          respect to the 1982 FPAA.                                                   
               We hold that the 1982 FPAA is invalid as it relates to                 
          petitioner.  Thus the affected items deficiency notice issued to            
          petitioner is invalid, and we lack jurisdiction over this                   
          proceeding.  See Crowell v. Commissioner, 102 T.C. at 690.  We              
          have considered all arguments made by respondent, and to the                
          extent not addressed above, have found them to be without merit.            
               To reflect the foregoing,                                              

                                                 An order of dismissal will           
                                             be entered.                              

















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