Nicholas O. Bachynsky - Page 7

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          by the Federal Correctional Institution on November 7, 1995.  It            
          also shows that a staff member from petitioner's housing unit               
          picked up and signed for the mail on November 8, 1995.  The                 
          housing unit log, and related testimony by the prison official,             
          show that on November 8, 1995, petitioner, as identified by his             
          name, his inmate registration number, and his signature, picked             
          up mail sent by the IRS in Houston, Texas.  We find that the                
          housing unit log was signed by petitioner and by the staff                  
          member.  The only mail item the staff member picked up on that              
          day for petitioner was the certified mail bearing the number                
          15045.                                                                      
               On this record, we find that respondent mailed the notice of           
          deficiency on November 3, 1995, to petitioner at his mailing                
          address of FCI Three Rivers, P.O. Box 4000, Three Rivers, Texas,            
          78071.  We also find that the certified mail envelope containing            
          the notice of deficiency was delivered to the Federal                       
          Correctional Institution on November 7, 1995, picked up by a                
          staff member from petitioner's housing unit on November 8, 1995,            
          and received by petitioner on that date.  Consequently, we hold             
          that petitioner actually received the notice of deficiency on               
          November 8, 1995.                                                           
               With respect to petitioner's argument concerning the lack of           
          a date on the notice of deficiency, we find that the absence of             
          this date has no effect on the 90-day period in the present                 





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