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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
dates.
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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Last modified: May 25, 2011