Ruben G. Hinojos - Page 6

                                        - 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