- 7 -
Postal Service as properly addressed, we are not convinced that
the notice actually was delivered to petitioners. The envelope
that contained the notice of deficiency indicates that there was
some postal mishandling.
The date of "First Notice" precedes the issuance of the
notice of deficiency. The envelope reflects an initial delivery
attempt on September 24, 1992. The notice of deficiency was
issued on October 9, 1992. The first notice of delivery date
precedes the date of issuance by 2 weeks, and plainly this
circumstance evidences mishandling of this item by the postal
authorities.
The return date does not correspond with proper mail
handling procedure as provided by postal regulations. Postal
regulations provide:
The carrier must leave a notice of arrival * * * if the
carrier cannot deliver the certified article for any
reason. The article is brought back to the post office
and held for the addressee. If the article is not
called for within 5 days, a final notice is issued. If
the article is not called for or redelivery of the
article is not requested, it must be returned after 15
days, unless the sender specifies a lesser number on
the mailpiece. Domestic Mail Manual sec. 912.55.
The statutory notice of deficiency was mailed by respondent
on October 9, 1992. If the first attempted delivery was on
October 10, 1992, the envelope did not have to be returned until
October 26, 1992. The markings on the envelope indicate that the
envelope was returned on October 19, 1992. The envelope was not
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011