Pierre Fancelli, Fancelli Paneling, Inc., 24 East 64th Street, New York, NY 10065. The envelope containing the summons and the FAC was returned by the U. S. Postal Service with the notation: "Addressee Not at this Location". i° Plaintiffs later received confirmation that they had mailed the summons and the FAC to the

ice can tell you how to get written proof of the mailing date. Caution: Private delivery services cannot deliver items to P.O. boxes. You must use the U. S. Postal Service to mail any item to an IRS P.O. box address. See the FOOD 8718 for the P.O. box address as well as the express mail or a delivery service address.