Another Employee Signed the Receipt of a Certified Mail Notice of the Sale of Property
In Sabbeth v. Tax Claim Bureau of Fulton County, 714 A.2d 514, 517 (Pa. Cmwlth. 1998), the taxpayer received the certified mail notice of the sale of her property at work; another employee signed the receipt and placed the notice on the taxpayer's desk.
However, the taxpayer failed to open this mailing until the day of the sale.
The Court refused to allow the taxpayer to exploit this fact, holding that she had implied actual notice.
Stated otherwise, actual notice, for purposes of the Sabbath waiver doctrine, should not be equated with actual knowledge.