E. Neal Figler - Page 7

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          United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984); United           
          States v. Ahrens,530 F.2d 781, 785 (8th Cir. 1976); Cataldo v.              
          Commissioner, 60 T.C. 522, 524 (1973), affd. per curiam 499 F.2d            
          550 (2d Cir. 1974).  Moreover, “There is a strong presumption in            
          the law that a properly addressed letter will be delivered, or              
          offered for delivery, to the addressee.”  Zenco Engg. Corp. v.              
          Commissioner, 75 T.C. 318, 323 (1980), affd. without published              
          opinion 673 F.2d 1332 (7th Cir. 1981); see also Sego v.                     
          Commissioner, supra at 611 (holding that “In the absence of clear           
          evidence to the contrary, the presumptions of official regularity           
          and of delivery justify the conclusion that the statutory notice            
          was sent and that attempts to deliver were made in the manner               
          contended by respondent.”).  The effect of proper mailing is to             
          place the risk of nondelivery on the taxpayer.  Trimble v.                  
          Commissioner, T.C. Memo. 1989-419; Barrash v. Commissioner, T.C.            
          Memo. 1987-592, affd. 862 F.2d 872 (5th Cir. 1988).                         
               Petitioner contends that he never received the notice of               
          deficiency and that respondent has no proof that petitioner                 
          received a notice of deficiency.  The notice of deficiency is               
          dated August 11, 1999, and is addressed to E. Neal Figler at 328            
          County Road, Madison, CT 06443.2  The Form 3877 bears that name             
          and address, is initialed by Pam Butler, respondent’s notice of             

               2 Petitioner did not dispute that this address was his last            
          known address.                                                              

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