James A. and Muriel M. Andrews - Page 8

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          Lane, Peconic, New York.  Ms. Mak then sent a copy of the notice             
          of deficiency to petitioners’ street address at Indian Neck                  
          Lane,5 with a cover letter dated May 31 stating the following:               
               Enclosed is the statutory notice of deficiency that was                 
               mailed to you on April 03, 1996 and was returned to us                  
               It has come to our attention that your address has                      
               changed after the statutory notice of deficiency was                    
               mailed to your last known address as of April 03, 1996.                 

          A notice of delivery of certified mail was put into petitioners’             
          P.O. Box 227 notifying petitioners of the May 31 mailing.                    
          Petitioner testified that petitioners did not receive this notice            
          of delivery of certified mail from the IRS.                                  
               According to petitioner and Mr. Bezkorowajny, they did not              
          discover that a notice of deficiency had been issued, and did not            
          receive a copy of it, until July 1996.  Mr. Bezkorowajny                     
          testified that he was representing other employees at George                 
          Braun Oyster Co., and he knew that they had been issued notices              
          of deficiency with respect to the same employee benefits issue               
          that was an issue in petitioners’ audit.  Mr. Bezkorowajny                   
          testified that by July, when petitioner still had not received a             
          notice of deficiency, Mr. Bezkorowajny called Ms. Mak and asked              
          for copies of any papers sent to petitioners.  He further                    

               5 Ms. Mak included the ZIP code 11958-0227.  The last four              
          digits of this ZIP code represented petitioners’ P.O. box number             
          at the Peconic, N.Y., branch of the U.S. Postal Service.                     

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