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Commissioner with a "safe harbor" under section 6212(b), it is
well settled that an improperly addressed notice is nonetheless
valid if the taxpayer receives actual notice of the deficiency
determination in a timely fashion, i.e., without prejudicial
delay. McKay v. Commissioner, 89 T.C. 1063, 1069 n.7 (1987),
affd. 886 F.2d 1237 (9th Cir. 1989); Mulvania v. Commissioner, 81
T.C. 65, 69 (1983).
The Federal Prison Camp, Tilden, is a lower-security
satellite facility of the Federal Correctional Institution in
Three Rivers, Texas. All mail for both institutions is processed
at the Federal Correctional Institution. A prison official from
the Federal Correctional Institution explained that accountable
mail, such as certified mail, is handled with greater care than
regular mail. Accountable mail is logged in by date, by inmate's
name and Federal inmate registration number, and by certified
number. A staff member from the inmate's housing unit then signs
for the mail. Thereafter, the staff member from the inmate's
housing unit logs it in the log book in the housing unit. The
staff member then notifies the inmate to come and pick up the
mail. The staff member will have the inmate sign for the mail at
that time.
A copy of the Federal Correctional Institution's log shows
that mail addressed to petitioner, bearing his inmate
registration number and a certified number of 15045, was received
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