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The record contains other documents that respondent asserts
are indicative of Steven Sego’s “deliberate practice of refusing
to accept mail sent by respondent, including (a) the ‘Refusal to
Accept Service of Form 668-(Y)(c)’ stated in a document entitled
‘Final Declaration - Form 668(Y)(c) Refused for Cause without
Dishonor & Notice of Default’ dated July 12, 1998". Respondent
further alleges:
A document entitled “Witnessed Notice & Refusal” dated
July 12, 1998, confirms that petitioner Davina Sego
shared in her husband’s views and practices with regard
to the refusal to accept mail from respondent. In that
document Davina Sego referred to her husband’s “Final
Declaration - Form 668(Y)(c) Refused for Cause without
Dishonor & Notice of Default” of the same date, and
requested that it “be deemed as if I had stated it.”
* * *
Respondent’s position is that “The foregoing evidence leads to
the conclusion that petitioner Davina Sego deliberately refused
to claim the statutory notice of deficiency mailed to her on
August 13, 1997.”
The Postal Service employee responsible for the postal route
that includes petitioners’ address testified that she attempted
delivery of certified mail to Davina Sego on August 18, 1997, and
left a second notice of attempted delivery on August 25, 1997.
By reference to exhibits, she identified the certified mail as
the August 13, 1997, statutory notice of deficiency.1
1 Petitioners sought to reopen the record by reference to
subsequent events allegedly reflecting on the credibility of the
(continued...)
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