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Respondent later mailed by certified mail a notice of
deficiency for 1988, 1992, and 1993 to petitioner at 705 El Medio
on July 8, 1996, and petitioner received that notice of
deficiency in a timely fashion. The petition herein is timely
with respect to that notice of deficiency.
The envelope in which the subject notice of deficiency was
mailed by respondent was received in evidence. It is a standard
business-sized window envelope. Across the window was a
scrawling apparently made by a felt-tip pen. Above the window in
blue ballpoint pen are the numbers “705”. On the right-hand side
of the envelope is a stamp providing for entries on four lines
identified as “Name”, “First Notice”, “Second Notice”, and
“Return”. Entries on or near these four lines are respectively
“MLJ”, “6-5-96", “6-10", and “6-20". In addition, the envelope
bears the stamps “unclaimed” and “return to sender” and
indications that the envelope was received by the Los Angeles
District of the Internal Revenue Service on June 25, 1996, and by
suspense control of Internal Revenue Service on July 3, 1996.
Respondent presented the testimony of Anthony Ficklin (Mr.
Ficklin), a delivery supervisor of the U.S. Postal Service, who
had been in that position approximately 8 to 9 years and had been
at the branch of the Pacific Palisades, California, post office
handling petitioner’s mail delivery for about 5 years. Mr.
Ficklin was familiar with the procedures for handling certified
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