E. Neal Figler - Page 6

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          issue, however, the Court will review the Commissioner’s                    
          administrative determination for abuse of discretion.  Sego v.              
          Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114           
          T.C. 176, 181-182 (2000).                                                   
               Petitioner contends that:  (1) The period of limitations on            
          assessment has expired because respondent did not properly mail             
          the notice of deficiency to him within the 3-year period of                 
          limitations; (2) petitioner did not receive notice of his rights            
          as required by law; and (3) petitioner was not given an                     
          opportunity to appeal the assessed deficiencies.                            
               At the outset, we note that section 6212(b)(1)1 does not               
          require actual receipt by a taxpayer of the notice of deficiency.           
          We have held that Form 3877 is direct evidence of both the fact             
          and the date of mailing.  See Magazine v. Commissioner, 89 T.C.             
          321, 327 n.8 (1987) (stating that Form 3877 is often the only               
          direct evidence of mailing a notice of deficiency).  In the                 
          absence of contrary evidence, Form 3877 is sufficient to                    
          establish that the notice was properly sent to the taxpayer.                

               1Sec. 6212(a) provides:  “If the Secretary determines that             
          there is a deficiency in respect of any tax * * *, he is                    
          authorized to send notice of such deficiency to the taxpayer by             
          certified or registered mail.”  “[A] notice of a deficiency in              
          respect of a tax imposed * * *, if mailed to the taxpayer at his            
          last known address * * *, shall be sufficient”.  Sec. 6212(b)(1)            
          (emphasis added).  Pursuant to sec. 6212(b)(1), a notice of                 
          deficiency sent by certified mail to the taxpayer at his last               
          known address is valid and sufficient whether or not it is                  
          actually received.  United States v. Ahrens, 530 F.2d 781, 785              
          (8th Cir. 1976).                                                            

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