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Commissioner, T.C. Memo. 2003-115. The Court may conclude that
the receipt requirement of section 6330(c)(2)(B) is met if the
taxpayer deliberately refused delivery of the notice. See Sego
v. Commissioner, supra at 611 (“taxpayers cannot defeat actual
notice by deliberately refusing delivery of statutory notices of
deficiency”).
Petitioner asserts various frivolous arguments relating to
his underlying tax liabilities for 1990-93. However, petitioner
is precluded from contesting his underlying tax liabilities for
those years because petitioner deliberately refused delivery of
the notices of deficiency mailed by respondent.4 The record
reflects that petitioner received the envelopes containing the
notices of deficiency but returned the notices to respondent with
“Refusal for Cause UCC 3-501” and “Refused for Cause UCC 3-501
Without Dishonor” handwritten on the envelopes. Petitioner later
sent letters further referencing UCC 3-501 asserting numerous
frivolous arguments as to why he refused delivery of the notices
of deficiency. Because the undisputed facts establish that
petitioner explicitly declined to accept delivery of the notices
of deficiency, we conclude that petitioner received effective
notice despite his refusal to accept delivery. See id.
4Petitioner does not dispute that he deliberately refused
delivery of the notices of deficiency, nor does he deny that he
wrote on the envelopes containing the notices.
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