was actually christmas in april at the supreme court decided in april that the government must try alternate means of giving notice if it knows that the car spun its has not reached its target that was a case where certified mail was sent to the taxpayer he never responded the letters came back on the levered they went ahead and foreclosed on his property because he didn't pay his taxes and then the supreme court said the foreclosure is no good violates due process violates mylene versus an overbanked because the government knew that in fact he did not receive can see why jones versus powers isn't on all fours and controlling if there's some way to distinguish it what would you educate me i too regrettably must admit that i'm not familiar with the memory jones either no your honor i must admit that i have lo for your honor if if you if you go back over the history of the mailings and this particular case the agency searched the letters of investigation as judge bailey mentions by certified mail because of due process in other words who prances trumps your regulations and that particular case though it was the publication of publication that that was used and it was determined that that method was in effect of constitutionally to provide notice that's different than this case and this particular case we provided notice of the order as part certified mail and we were of the belief and i believe and properly so that once he knew that we were interested in pursuing an action against him that he would remain vigilant with respect to all types of mailings particularly certified mail which is of heightened significan never get my certified mail it's a big nuisance i have to drive out to a rural post office on a saturday during the few hours they were open to get it i never get to certify it now because i work during the day i'm not home when the mail  supreme court dusenberry recognized the constitutional adequacy of certified mail but beyond that and this is the chief difference in this case and after receiving the notices he specifically requested that we issue the orders and we did and we did so very promptly after his requests that he requests that he may have things by certified mail now but he did request the issuance of the orders and by virtue of that request it was incumbent upon him to remain vigilant as to there is tax funds to move around he could have informed the f a a as to his whereabouts which could have resulted in the f a a providing these letters to him perhaps even in china by registered mail which is another means of livers that you i don't think you can have the post office the liberty in the evening when you come home they leave notices of attempted delivery which then makes it incumbent upon you to go to the post office if you can get a half day off to do it or do it on a saturday or you could get an agent to do it on your behalf which is apparently what mr two was doing and so far as his regular mail is concerned but if i may follow up on that point he requested  orders we got his attention and he knew he was a subject of an enforcement action within ten days of this request he made it for the orders we issued at the order in case number twenty four within twenty heightened significance of the certified mail i mean as i indicated earlier sort of five mails typically used for the service of documents with heightened significance to first because it provides a means for tracking delivery it's when you get a sort of five mail slip that sho because they think it's from creditors that they're not going to assume it's from the government they're going to assume it's for credit or i don't know anything about this bill as credit but a lot of people don't get certified mail because it's a big nuisance the guy in flowers live there another town at the time would have been impressed highly impractical and in some cases they don't get it because they think it's likely to be so if they have no interest in getting it if i may underscore that point mr acknowledge the significance of the certified mail himself on page seventeen of this brief when he said that certified mail typically includes personal legal and financial items and that's why he didn't have an agent arrange for the picking up of that  don't have an agent to get it they have to drive out saturday how do you hire agents with all hazards is a business owner unlike you and i and he basically apparently according to his briefs a range for an employee to pick up his