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The statutory notices are thereafter generally brought to the
mailroom at the center for delivery to the post office.
On days when the tax examiner is unable to deliver the
statutory notices directly to the post office, the tax examiner
will wait for the USPS daily mail carrier (USPS carrier) to
arrive. At that time, the USPS carrier is then given the
statutory notices as well as the Form 3877. The USPS carrier
"double checks" all of the statutory notices with the names on
the Form 3877 to verify that the names on the statutory notices
match those on the Form 3877. Thereafter, the USPS carrier signs
and dates the Form 3877. The Form 3877 is not stamped with a
postmark by the USPS carrier because the USPS will not allow mail
carriers to carry postmark rubber stamps. This routine occurs in
the normal course of business, on average, twice a week.
The Form 3877 introduced into evidence in this case
indicates that a statutory notice was sent by the Albuquerque
Center to petitioner at the Sunland Park, New Mexico, address for
tax years 1990, 1991, and 1992. The Form 3877 also indicates
that statutory notices were sent to 12 other taxpayers. The Form
3877 indicates that the receiving employee of the USPS
postmaster, in this case the USPS carrier, received 13 pieces of
mail that day that were to be sent by certified mail, return
receipt. The Form 3877 is signed by the USPS carrier and hand
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Last modified: May 25, 2011