Margaret Loughran Webb - Page 10

                                   - NEXTRECORD  -                                    
               Petitioner contends that no notice of deficiency exists for            
          the taxable years 1989 through 1991, as evidenced by the fact               
          that respondent has been unable to produce a copy of any notice             
          for those years.  Further, petitioner contends that if such                 
          notice of deficiency exists, notices of deficiency for the                  
          taxable years 1989 through 1993 were never mailed to her.                   
          Finally, petitioner contends that even if notices of deficiency             
          for the taxable years 1989 through 1993 were mailed to her, such            
          notices were not mailed to her last known address.                          
               As explained more fully below, we hold: (1) Respondent                 
          presented sufficient evidence to prove the existence of a notice            
          of deficiency for the taxable years 1989 through 1991; (2)                  
          respondent mailed notices of deficiency for the taxable years               
          1989 through 1993 on January 24, 1995; and (3) notices of                   
          deficiency were mailed to petitioner at her last known address.             
               Respondent bears the burden of proving that she mailed                 
          notices of deficiency to petitioner and the date on which the               
          notices were mailed.  Pietanza v. Commissioner, supra at 736;               
          August v. Commissioner, 54 T.C. 1535, 1536 (1970).  Respondent is           
          required to introduce evidence showing that notices of deficiency           
          were properly delivered to the Postal Service for mailing.                  
          Coleman v. Commissioner, 94 T.C. 82, 90 (1990); see Cataldo v.              
          Commissioner, 60 T.C. 522 (1973), affd. per curiam 499 F.2d 550             
          (2d Cir. 1974).  The act of mailing may be proven by evidence of            
          respondent's mailing practices corroborated by testimony or                 




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