- 7 -
not signed or initialed by a U.S. Postal Service employee.6
Thus, the certified mailing list, in and of itself, is
insufficient to provide respondent with the presumption of
mailing. Massie v. Commissioner, T.C. Memo. 1995-173, affd.
without published opinion 82 F.3d 423 (9th Cir. 1996); Wheat v.
Commissioner, T.C. Memo. 1992-268. Respondent’s failure to
obtain the U.S. Postal Service clerk’s initials on the certified
mailing list and to have the clerk identify on the certified
mailing list how many pieces of mail the U.S. Postal Service
received is an “inexactitude which is significant enough to
render the presumption inapplicable.” Wheat v. Commissioner,
supra; see also Coleman v. Commissioner, supra at 92. Respondent
may still prevail, however, if the evidence of mailing is
otherwise sufficient. Wheat v. Commissioner, supra.
Although an incomplete certified mailing list that does not
contain all of the information required by Form 3877 is
insufficient to create a presumption of proper mailing, it
nevertheless has some probative value. See Massie v.
Commissioner, supra. The certified mailing list in this case
contains a U.S. Postal Service date stamp of January 6, 2004.
The address recorded on the certified mailing list is the same
address that petitioner has used on all of his correspondence
6The total number of pieces listed by sender shows seven,
but the spaces for the number of pieces received by the post
office and the postmaster’s name are blank.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011