Ruben G. Hinojos - Page 4

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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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