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of deficiency was mailed to them on December 4, 2001, their
petition was not filed within the 90-day period prescribed in
section 6213(a). The only dispute, therefore, is the date the
notice of deficiency was mailed.
Where the existence of a notice of deficiency is not
disputed, a Postal Service Form 3877, Acceptance of Registered,
Insured, C.O.D. and Certified Mail, or its equivalent–-a
certified mail list-–represents direct documentary evidence of
the date and the fact of mailing. Coleman v. Commissioner, supra
at 90-91; see Magazine v. Commissioner, 89 T.C. 321, 324, 327
(1987). A properly completed certified mail list reflects
compliance with Internal Revenue Service procedures for mailing
deficiency notices. Coleman v. Commissioner, supra at 90.
Exact compliance with certified mail list procedures raises
a presumption of official regularity in favor of the
Commissioner. United States v. Zolla, 724 F.2d 808, 810 (9th
Cir. 1984). A failure to comply precisely with the certified
mailing list procedures may not be fatal if the evidence adduced
is otherwise sufficient to prove mailing. Coleman v.
Commissioner, supra at 91.
Petitioners contend, however, that both the certified mail
list and the declaration executed by Mr. Holt constitute
inadmissible hearsay, and respondent has otherwise failed to
prove the date that the notice of deficiency was mailed.
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