Margaret Loughran Webb - Page 6

                                   - NEXTRECORD  -                                    
          post office from at least 1994 until June 1996 and personally               
          knew petitioner during that period.                                         
               When certified mail is received by the Ivanhoe post office             
          for delivery to a post office box customer, as in the present               
          case, a local mail carrier attempts to personally deliver the               
          letter to the addressee's home.  If the addressee is not at home,           
          the mail carrier leaves a "yellow slip"; i.e., Postal Service               
          Form 3849 (Form 3849), in the addressee's mail box.  Form 3849              
          notifies the addressee that the Ivanhoe post office is holding              
          certified mail addressed to him or her.  The yellow slip                    
          identifies the sender's name, the certified mail article number,            
          and the date, and includes a brief description of the item; e.g.,           
          letter, parcel, or large envelope.                                          
               Three Forms 3849 were completed with respect to the articles           
          of certified mail mailed by the IRS to petitioner in Ivanhoe,               
          Texas.  The Forms 3849 indicate that all of the certified letters           
          addressed to petitioner in Ivanhoe, Texas, were delivered to the            
          Ivanhoe post office no later than February 1, 1995.  Even though            
          each certified letter was mailed to petitioner at a slightly                
          different box number; i.e. Box 176A-2, Box 176AZ, and Box 76A-2,            
          Ms. Russell knew that the letters were intended for petitioner at           
          Box 176-A2, and she delivered them accordingly.                             
               On or about February 1, 1995, petitioner visited the Ivanhoe           
          post office.  Ms. Russell asked petitioner whether petitioner               
          wanted her certified mail.  Petitioner refused delivery.                    




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