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In this case, the statutory notice was sent to petitioner by
mail addressed to P.O. Box 2531, Sunland Park, New Mexico, 88063,
which was the address shown on petitioner's 1990, 1991, and 1992
Federal income tax returns. The statutory notice was issued by
the Internal Revenue Service Center at Albuquerque, New Mexico
(hereinafter the Albuquerque Center or center). At the hearing
on respondent's motion, respondent, to establish proof of
mailing, introduced into evidence U.S. Postal Service Form 3877
(Form 3877). The Form 3877, however, while listing petitioner as
one of the taxpayers to whom a statutory notice was mailed, does
not contain a postmark by the U.S. Postal Service (USPS).
However, respondent submitted additional evidence to establish
the fact and date of mailing, consisting of an affidavit of
Lorraine Sanchez, an Internal Revenue Service tax examiner at the
Albuquerque Center, as to the procedures followed at that center
in mailing statutory notices.
When a statutory notice is prepared and is to be sent to a
taxpayer, the statutory notice is given a certified mailing
number and recorded on a mailing list, Form 3877, which contains
a listing of all taxpayers to whom statutory notices will be
mailed on a particular day. A tax examiner then "double checks"
all of the statutory notices with the names on the mailing lists
to verify that all statutory notices to be mailed out are listed.
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