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Sec. 6330(c)(2)(B); Goza v. Commissioner, 114 T.C. 176, 180-
181 (2000). For purposes of section 6330(c)(2)(B), receipt
of a notice of deficiency means receipt in time to petition
this Court for redetermination of the deficiency determined
in such notice. Sec. 301.6330-1(e)(3), Q&A-E2, Proced. &
Admin. Regs.
The parties agree that respondent has the burden of
showing that petitioner either received the notice of
deficiency or otherwise had an opportunity to dispute the
tax liability.
We now consider respondent’s Motion for Summary
Judgment.
Respondent argues that the notice of deficiency was
sent to petitioner’s last known address by certified mail
and that petitioner refused to accept delivery for it at the
United States Postal Service branch where it was held. As
evidence of mailing and attempted delivery, respondent has
produced a photocopy of the original notice of deficiency,
including the envelope in which the notice was sent.
The envelope contains notations made by the United
States Postal Service showing that its employees attempted
delivery on no less than three separate occasions. Absent
clear evidence to the contrary, United States Postal Service
employees are presumed to properly discharge their official
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