- 9 -
Respondent has not offered evidence of certified mail or of an
attempt to deliver the notice of deficiency. Moreover,
respondent has produced no evidence that petitioner intentionally
refused delivery. Finally, petitioner’s uncontroverted testimony
states that he did not receive a notice of deficiency or know
that the USPS was attempting to deliver one to him.
In light of (1) the absence of evidence of any attempted
delivery by the USPS, a certified mail receipt, or an unclaimed
or refused notice of deficiency, or (2) the uncontradicted
testimony that petitioner did not receive the notice of
deficiency, respondent has not shown that petitioner actually
received the notice, despite the presumption of regularity in
delivery.
B. Otherwise Had an Opportunity To Dispute
Respondent contends that petitioner had the opportunity to
dispute the liability because Mr. Jacob timely received the
notice of deficiency and could have filed a Tax Court petition on
petitioner’s behalf. Respondent also contends that petitioner
was sent a copy of correspondence from Mr. Jacob to Ms. Connor
regarding the notice. Further, respondent claims petitioner
communicated with Ms. Connor after she timely received the
notice.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011