Margaret Loughran Webb - Page 11

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          documentary evidence.  Coleman v. Commissioner, supra, at 90.               
          Form 3877, reflecting Postal Service receipt, represents direct             
          documentary evidence of the date and fact of mailing.  Magazine             
          v. Commissioner, 89 T.C. 321, 324, 327 (1987).  Absent evidence             
          to the contrary, a properly completed Form 3877 is highly                   
          probative evidence that notices of deficiency were mailed on the            
          postmark date to the taxpayers listed on the form.  Cataldo v.              
          Commissioner, supra at 524.                                                 
               In the instant case, respondent introduced into evidence a             
          completed and postmarked Form 3877.  Such form certifies that               
          notices of deficiency for the taxable years 1989 through 1993               
          were mailed to petitioner on January 24, 1995.  Additionally,               
          respondent presented the testimony of Ms. Brown, who described              
          the established procedures surrounding the preparation and                  
          mailing of the notices of deficiency.  Based on these procedures,           
          we find it highly unlikely that Form 3877 would reflect that                
          notices of deficiency were mailed for specific taxable years if             
          notices did not in fact exist for such years.  Similarly, we find           
          it highly unlikely that entries regarding notices of deficiency             
          would appear on Form 3877 if such notices were not actually                 
          mailed.  Notably, the information on Form 3877 was copied from              
          the envelopes containing the notices of deficiency that were                
          mailed to petitioner, and the information on those envelopes was            
          copied directly from the actual notices of deficiency enclosed              
          therein.                                                                    




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