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Respondent relies on the Web site certified mail document,
the certified mail list, and the literal transcripts to establish
that on September 2, 2003, petitioner was mailed, via certified
mail, a hearing notice for 1994, 1995, 1996, and 1997 to the
Shorewood address. Petitioner admitted that the address listed
on the Web site certified mail document and certified mail list
is, and was in September 2003, his correct address. The Web site
certified mail document, the certified mail list, and the literal
transcripts are consistent and corroborate that respondent mailed
petitioner, via certified mail, the hearing notice no later than
September 2, 2003.
Petitioner claims that he did not receive the hearing
notice. Petitioner’s testimony is inconsistent with the
documentary evidence in the record. Orum v. Commissioner, 123
T.C. 1, 9 (2004), affd. on other grounds 412 F.3d 819 (7th Cir.
2005). The Court is not required to accept petitioner’s
unsubstantiated testimony. See Wood v. Commissioner, 338 F.2d
602, 605 (9th Cir. 1964), affg. 41 T.C. 593 (1964). The Court
need not accept at face value a witness’s testimony that is self-
interested or otherwise questionable. See Archer v.
Commissioner, 227 F.2d 270, 273 (5th Cir. 1955), affg. a
Memorandum Opinion of this Court; Weiss v. Commissioner, 221 F.2d
152, 156 (8th Cir. 1955), affg. T.C. Memo. 1954-51; Schroeder v.
Commissioner, T.C. Memo. 1986-467. After observing petitioner’s
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Last modified: May 25, 2011