-4-
Commissioner’s mailing practices corroborated by direct
testimony. Coleman v. Commissioner, 94 T.C. 82, 90 (1990);
Magazine v. Commissioner, 89 T.C. 321 (1987). A U.S. Postal
Service Form 3877 reflecting postal receipt represents direct
documentary evidence of the date and the fact of mailing.
Magazine v. Commissioner, supra at 324, 327. The certified mail
list submitted by respondent performs the same function as Form
3877. Massie v. Commissioner, T.C. Memo. 1995-173, affd. without
published opinion 82 F.3d 423 (9th Cir. 1996); Virgin v.
Commissioner, T.C. Memo. 1991-63. Where the existence of the
notice of deficiency is not in dispute, a properly completed Form
3877 by itself is sufficient, absent evidence to the contrary, to
establish the date of mailing of the notice to a taxpayer.
United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984);
Coleman v. Commissioner, supra at 91. Given that the record in
the instant case does not contain any evidence to the contrary,
we conclude that respondent issued to petitioner a notice of
deficiency on January 5, 1996, as the certified mail list
establishes. In that petitioner filed a petition with the Court
disputing that notice of deficiency on June 28, 2002, which is
more than 6 years after the expiration of the 90-day period
prescribed by section 6213(a), we conclude that we lack
jurisdiction as to 1991. See De Welles v. United States, supra.
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