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the notices of deficiency. See Calderone v. Commissioner, T.C.
Memo. 2004-240.
In the absence of clear evidence to the contrary, respondent
may rely upon presumptions of official regularity and delivery or
other circumstantial evidence to prove receipt. Sego v.
Commissioner, supra at 611; Clough v. Commissioner, 119 T.C. 183
(2002). Respondent established that the duplicate notices of
deficiency were separately mailed to petitioners by certified
mail to their last known address, the address on petitioners’
2000 Federal income tax return. Petitioners admitted they had
resided at that address for at least 23 years and still reside
there. Mr. Carter testified he lived away from this residence,
with his mother, during part of the year at issue; however, he
also acknowledged that Mrs. Carter stayed at that residence and
delivered mail to him during that time. Mr. Carter stated he had
experienced no problems receiving his mail during that period.
The notices of deficiency were not returned undelivered, and all
other correspondence between petitioners and the IRS was
delivered to and from that address. Furthermore, correspondence
from petitioners to agents of the IRS specifically referenced and
challenged the determinations in the notices of deficiency.
Therefore, the Court finds that petitioners received the
duplicate notices of deficiency and are, therefore, precluded
from challenging the underlying liability.
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