Anthony and Esther Sicari - Page 8




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          handled pursuant to the postal regulations, and this is further             
          evidence of postal mishandling.                                             
               Williams testified that she could not recall delivering this           
          particular piece of mail.  Such a lack of recollection may seem             
          entirely appropriate in view of the large number of items handled           
          each day by a letter carrier.  Here the item was certified and              
          supposedly went out for delivery several times before return to             
          the sender with markings that are chronologically impossible.               
               In sum, the letter carrier has no recollection of the item;            
          at least one of the stampings on the envelope is at best                    
          inaccurate; and the postal authorities failed to follow their own           
          regulations concerning the handling of certified mail.  There is            
          evidence of irregularity in the Postal Service's handling of the            
          item here and, with respect to the issue of actual delivery,                
          those irregularities are too significant to be ignored.                     
               Additionally, both petitioners have testified that they did            
          not receive the certified mail delivery they were awaiting.                 
          Anthony Sicari was explicit and emphatic in his testimony that he           
          had been told to await the deficiency notice and call his tax               
          advisers immediately upon the receipt of such a document.  One of           
          his accountants, Noreen Masztal, testified that she had explained           
          to Mr. Sicari that the 90-day letter should be expected and that            
          in their own interests the Sicaris should act on it promptly.               








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