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In Pietanza v. Commissioner, supra, we held that respondent
failed to prove the existence of a notice of deficiency where
respondent was unable to produce a copy of the alleged notice of
deficiency. Critical to our decision in Pietanza was the fact
that the Commissioner failed to present any evidence
corroborating the existence of the notice of deficiency, except
for an uncertified Form 3877.
Petitioner's circumstances are distinguishable from those of
the taxpayer in Pietanza v. Commissioner, supra. In the instant
case, respondent presented a certified copy of Form 3877 and
corroborating evidence; i.e., Ms. Brown's testimony, proving the
existence of the notice of deficiency for the taxable years 1989
through 1991. Form 3877, coupled with the corroborating
testimony of Ms. Brown and the absence of contrary evidence
presented by petitioner, leads us to conclude that respondent has
satisfied her burden of proving (1) the existence of a notice of
deficiency for the taxable years 1989 through 1991 and (2) the
mailing to petitioner on January 24, 1995, of the notices of
deficiency for the taxable years 1989 through 1993. See Wiley v.
United States, 20 F.3d 222, 227 (6th Cir. 1994) ("Form 3877 is
highly probative evidence that the notice of deficiency was sent
by certified mail, and in the absence of contrary evidence is
sufficient to establish that fact."); Keado v. United States, 853
F.2d 1209, 1213 (5th Cir. 1988) (complete compliance with
established procedures concerning certified mail and the use of
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