Don Weber II - Page 4

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               Respondent mailed the income tax notice and the civil                  
          penalty notice to petitioner by certified mail addressed to him             
          at 3500 W. 95th St., No. 6638, Shawnee Msn., Kansas 66206-2052              
          (the Kansas address).3  On or about January 13, 2003, the                   
          envelope bearing the income tax notice was returned to respondent           
          by the U.S. Postal Service marked “Unclaimed”.4  The envelope               
          included notations reflecting that the U.S. Postal Service                  
          attempted to deliver the notice to petitioner on certain specific           
               On August 4, 2003, respondent mailed a letter to petitioner            
          at the Kansas address that stated in pertinent part as follows:             
          “Per our telephone conversation this morning, enclosed are copies           
          of the determination letters previously mailed to you in December           
          2002, when the letters were originally issued.”                             
          On September 4, 2003, the Court received and filed a                        
          petition for lien or levy action.  No notice of determination was           
          attached to the petition, nor did the petition identify the                 
          specific notice(s) in dispute.  The petition arrived at the Court           
          in an envelope bearing a U.S. Postal Service postmark date of               

               3  Respondent proved the mailing of the notice of                      
          determination through the introduction of a postmarked copy of a            
          certified mail list.  Cf. Magazine v. Commissioner, 89 T.C. 321,            
          326-327 (1987) (holding that for purposes of sec. 6212, the                 
          Commissioner must produce direct evidence to establish the fact             
          that a notice of deficiency was mailed).                                    
               4  The record does not reflect whether the civil penalty               
          notice was returned to respondent undelivered.                              

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