E. Neal Figler - Page 8

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          deficiency clerk, and is stamped by the U.S. Postal Service                 
          August 11, 1999.  At trial, Pam Butler, respondent’s clerk who              
          delivered the notice of deficiency to the post office,                      
          corroborated the information on the Form 3877.  The information             
          was also corroborated by John Bohan, respondent’s revenue agent             
          reviewer, with 32 years of experience in issuing notices of                 
          deficiency, and Dwight Davies, a Postal Service employee with 28            
          years of experience in handling certified mail and Forms 3877.              
          They testified that certified mail would be returned to                     
          respondent if it was not received by the addressee.  Diana                  
          Calverley, respondent’s revenue agent, also testified that, on a            
          previous occasion, petitioner had refused to accept certified               
          mail from respondent.  That occasion related to an IRS summons              
          that had been issued to petitioner’s bank for matters concerning            
          the taxable years involved in the instant case, a copy of which             
          respondent had mailed to petitioner, via certified mail, return             
          receipt requested, at his last known address; i.e., 328 County              
          Road, Madison, CT 06443.  Petitioner was aware that he was being            
          audited at the time of the summons and failed to claim the copy             
          mailed to him.  Eventually, the copy of the summons and the                 
          envelope containing it were returned to respondent with an                  
          indication on the envelope that the post office had notified                
          petitioner three times of the attempt to deliver the item, but              
          that petitioner failed to claim it.                                         

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