-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.Page: Previous 1 2 3 4 5 Next
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