Nicholas O. Bachynsky - Page 6

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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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