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deficiency means receipt in time to petition this Court for
redetermination of the deficiency asserted in such notice. Sec.
301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs. Section
6330(c)(2)(B) contemplates actual receipt of the notice of
deficiency by the taxpayer. See Tatum v. Commissioner, T.C.
Memo. 2003-115.
The parties agree that respondent has the burden of showing
that petitioner either received the notice of deficiency or
otherwise had an opportunity to dispute the tax liability.
II. Analysis
A. Receipt of the Notice of Deficiency
Respondent argues that the notice of deficiency was sent to
petitioner’s last known address and that petitioner failed to
produce any evidence showing that he did not receive the notice
of deficiency in a timely manner. However, petitioner points out
that respondent has failed to produce any evidence that the U.S.
Postal Service (USPS) attempted to deliver the notice of
deficiency or that petitioner refused delivery.
Respondent also argues that petitioner’s allegations are
insufficient to override the “presumption of receipt” or delivery
as described in Sego v. Commissioner, 114 T.C. 604, 611 (2000).
Absent clear evidence to the contrary, USPS employees are
presumed to properly discharge their official duties, justifying
the conclusion that the statutory notice was sent and that
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Last modified: May 25, 2011