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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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