E. Neal Figler - Page 4

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          Settlement Officer Jacobi also determined that respondent timely            
          and properly mailed the notice of deficiency to petitioner at his           
          last known address and that petitioner failed to timely petition            
          the Tax Court.                                                              
               Regarding petitioner’s claim that respondent failed to mail            
          petitioner a notice of deficiency, Settlement Officer Jacobi                
          determined the following:  (1) Petitioner’s 1994 and 1995 audit             
          files contained a copy of the notice of deficiency dated August             
          11, 1999, addressed to petitioner at his last known address, 328            
          County Road, Madison, CT 06443-1640, and stamped “certified                 
          mail”; (2) U.S. Postal Form 3877 reflected that, on August 11,              
          1999, respondent had delivered the notice of deficiency to the              
          post office for delivery to petitioner; (3) the certified mail              
          number on the notice of deficiency and the article number on the            
          Form 3877 next to petitioner’s name were the same number; and (4)           
          the notice of deficiency had not been returned to respondent.               
               On September 26, 2002, respondent’s Appeals Office issued a            
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330.  The notice set forth the actions taken           
          by Settlement Officer Jacobi, addressed the issues raised by                
          petitioner, and determined that respondent’s proposed levy action           
          to collect petitioner’s assessed tax liabilities for the 1994 and           
          1995 taxable years should be upheld.  The notice of determination           
          also determined that petitioner did not propose any collection              

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