-3-
larceny in the second degree, and attempted grand larceny in the
third degree.
B. The Notice of Deficiency for 1989 and 1990
Respondent sent Article No. Z 009 132 166 by certified mail
to petitioner at the Gowanda Correctional Facility, P.O. Box 311,
Gowanda, NY 14070 (Gowanda) and Article No. Z 009 132 167 by
certified mail to petitioner at 47 Malverne Road, Scarsdale, NY
10583, on December 30, 1998. Respondent recorded the mailing on
a U.S. Postal Service Form 3877, Acceptance of Registered,
Insured, C.O.D. and Certified Mail, or its equivalent, a
certified mail list, which stated at the top: “Statutory Notice
of Deficiency for the years indicated have been sent to the
following taxpayers”. Gowanda received that item on January 4,
1999. Petitioner was not housed at Gowanda from October 22, 1998
to January 20, 1999.
Gowanda maintained a log for mail pertaining to inmates’
legal proceedings. Petitioner signed that log in order to
receive two items of certified mail on January 21, 1999. The log
does not state the certified mail numbers of the items he
received. Petitioner received various articles of certified mail
from respondent while he was incarcerated at Gowanda.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011