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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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