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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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Last modified: May 25, 2011