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challenging the underlying liabilities because they had received
statutory notices of deficiency for those liabilities.
The Court found that statutory notices of deficiency with
respect to 1993, 1994, and 1995 were sent to each taxpayer on
August 13, 1997. Duplicate originals were sent to Steven Sego,
one addressed to Spirit Lake, Idaho, and one addressed to
Rathdrum, Idaho. The notice sent to Spirit Lake was returned
undelivered by the U.S. Postal Service. The notice sent to
Rathdrum was returned to respondent. Handwritten across the
first page of the returned notice were the words “This
presentment Dishonored at UCC 1-207".
The notice of deficiency for 1993, 1994, and 1995 was sent
to Davina Sego at the Rathdrum, Idaho, address. After two
notices of certified mail were left in the taxpayers’ Rathdrum
mailbox on August 18, 1997, and August 25, 1997, the notice was
returned to respondent by the U.S. Postal Service.
A U.S. Postal Service employee responsible for the postal
route that includes taxpayers’ 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.
The Court held, in Sego v. Commissioner, supra at 610:
Steven Sego received the statutory notice of deficiency
in time to file a petition but repudiated that right by
returning to respondent the statutory notice of
deficiency with frivolous language on it. He did not
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