James A. and Muriel M. Andrews - Page 6

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               the Service employee who initiated the contact.  * * *                  
               In response to the March 5 letter, the IRS sent a form                  
          letter, Letter 1721(DO), dated March 13, 1996, to petitioners at             
          the Braun Co. address.  The letter indicated that the requested              
          transcript of petitioners’ account was enclosed.  In addition, in            
          a section in the form letter designed for nonstandard notices,               
          the following was written:                                                   
               YOUR 1992 RETURN IS BEING AUDITED.  IF YOU OWE ANY                      
               MONEY YOU WILL RECEIVE A BILL.  WE ARE ENCLOSING THE                    
               PUBLICATIONS YOU HAVE REQUESTED AND A FORM 8822 FOR A                   
               CHANGE OF ADDRESS.  PLEASE RETURN FORM IN ENCLOSED                      
               ENVELOPE IF YOU WANT ADDRESS CHANGED.                                   
          Petitioners received the form letter but did not respond to it.              
               As previously noted, the notice of deficiency was mailed on             
          April 2, 1996.  On April 4, 1996, the Peconic, New York, branch              
          of the U.S. Postal Service received the envelope containing the              
          notice of deficiency.  Also on April 4, the Peconic postmaster               
          put a notice of delivery of certified mail, PS Form 3849, into               
          P.O. Box 227.  When the notice of deficiency was not claimed by              
          petitioners, the postmaster put a second notice of delivery of               
          certified mail into P.O. Box 227 on May 11.  The notices of                  
          delivery indicated that the certified mail was from the IRS.                 
          Neither notice of delivery was responded to, and as a result, on             
          or after May 20, the envelope containing the notice of deficiency            
          was marked “unclaimed” and returned to the IRS.  Petitioner                  
          testified that petitioners never received any mail from the IRS              

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