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Postal Service. Once at the post office, a postal clerk verifies
the information on Form 3877 with the information reflected on
the envelopes containing the notices of deficiency. If the
information is accurate, the postal clerk stamps Form 3877 with a
U.S. Postal Service stamp indicating the current date and the
post office location.
In the instant case, respondent introduced into evidence the
Form 3877 completed by a 90-day clerk supervised by Ms. Brown.
The Form 3877 indicates that, on January 24, 1995, duplicate
notices of deficiency involving the taxable years 1989 through
1993 were mailed by certified mail to petitioner at the following
four addresses: (1) Route 1, Box 176A-2, Ivanhoe, Texas 75447;
(2) Route 1, Box 176AZ, Ivanhoe, Texas 75447; (3) Route 1, Box
76A-2, Ivanhoe, Texas 75447; and (4) 146 West 16th, Plano, Texas
75075. The Form 3877 is postmarked January 24, 1995, by the
Postal Service in Dallas, Texas.
Respondent has been unable to produce a copy of a notice of
deficiency for the taxable years 1989 through 1991. However,
respondent has produced a copy of a notice of deficiency for the
taxable years 1992 and 1993. Ms. Brown identified the notice of
deficiency for 1992 and 1993 as one originating from her unit.
The Postal Service facility in Ivanhoe, Texas, is a small
post office that has approximately 270 post office box customers.
Donna Russell (Ms. Russell) was the postmistress of the Ivanhoe
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