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of deficiency for such tax liability or did not otherwise have an
opportunity to dispute such tax liability.” Id.
The administrative record compiled by the Appeals officer
contains copies of the notice of deficiency and the U.S. Postal
Service Form 3877 mailing certificate showing that the notice of
deficiency was mailed to petitioner at 2915 Kelvington Drive,
Orlando, Florida, on August 15, 2005.2 In the absence of
evidence to the contrary, the presumption of regularity and of
delivery justify the conclusion that the notice of deficiency was
delivered to petitioner. Sego v. Commissioner, 114 T.C. 604, 611
(2000). Petitioner testified that he did not know whether he
received a notice of deficiency. The administrative file
contains documents that petitioner submitted to the IRS that show
petitioner’s address as 2915 Kelvington Drive on and after August
15, 2005. Petitioner testified that he had moved from the 2915
Kelvington Drive address sometime during 2005, but he finally
agreed that he moved from 2915 Kelvington Drive in December 2005.
Petitioner has failed to overcome the presumption of
regularity and of delivery referred to in Sego. Based on this
record, we conclude that petitioner received the notice of
deficiency for his taxable year 2004 and therefore is precluded
2 At trial, we reserved ruling on the admission of the
administrative record. See Fed. R. Evid. 902(11). Upon
consideration, we hold that it is admissible for purposes of
establishing these facts.
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Last modified: March 27, 2008