Dan Pickell - Page 5




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          the addressee.”  Zenco Engg. Corp. v. Commissioner, 75 T.C. 318,            
          323 (1980), affd. without published opinion 673 F.2d 1332 (7th              
          Cir. 1981).  Further, it is clear that in general, and in the               
          absence of evidence to the contrary, compliance with certified              
          mail procedures raises a presumption of official regularity in              
          delivery and receipt with respect to notices sent by the                    
          Commissioner.  See United States v. Zolla, 724 F.2d 808, 810 (9th           
          Cir. 1984); United States v. Ahrens, 530 F.2d 781, 784-785 (8th             
          Cir. 1976); Clough v. Commissioner, 119 T.C. 183, 187-188 (2002).           
               Respondent’s records show that petitioner was sent a final             
          notice of intent to levy by certified mail to an address that               
          petitioner admits has been his address for 10 years.  Petitioner            
          claims that he did not know of the attempted delivery, but he has           
          offered no proof to support his claim.  Petitioner argues that              
          his situation is akin to that of Buffano v. Commissioner, supra,            
          where the Court dismissed the case on the ground that the                   
          taxpayer was not issued a valid collection notice because the               
          Commissioner did not send the collection notice to the taxpayer’s           
          last known address.  See also Kennedy v. Commissioner, T.C. Memo.           
          2008-33.  In this case, the notice of intent to levy was sent to            
          petitioner’s last known address.                                            
               Therefore, the Court finds that respondent issued petitioner           
          a valid notice of intent to levy, but petitioner did not receive            
          it either because of his deliberate refusal to accept the letter            







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