- 6 -
dated December 16, 1994. As noted earlier, the Form 3877 does
not contain a USPS postmark.
Based on the record in this case, the Court is satisfied
that respondent established that the statutory notice sent to
petitioner was mailed on December 16, 1994. The date of the
statutory notice, December 16, 1994, corresponds with the date
shown on the Form 3877. Although the Form 3877 was not stamped
with a USPS postmark, the Form 3877 was completed in the manner
consistent with Ms. Sanchez's attestations of the routine
practice at the Albuquerque Center. We have no reason to doubt
the contemporaneous record; i.e., the Form 3877 signed and dated
by a USPS employee. The Form 3877 indicates that the appropriate
number of statutory notices were sent by certified mail, return
receipt, including one to petitioner at the Sunland Park, New
Mexico, address. The lack of a stamped USPS postmark on the Form
3877 is not fatal in this case because the evidence submitted by
respondent was sufficient to prove that the statutory notice was
mailed on December 16, 1994. Magazine v. Commissioner, supra;
Shuford v. Commissioner, supra.
The petition in this case was filed with the Court on
April 4, 1995, 117 days after the date the notice of deficiency
was mailed. Since the petition was not filed within 90 days from
the date the notice of deficiency was mailed to petitioner, the
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011