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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
unclaimed.
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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