Questão jurídica principal
Whether denial of receipt of the collection notice is sufficient to defeat proof of valid service when the decision was sent by court delivery or registered mail.
Decisão extraída
No. A mere denial of having received the collection notice does not suffice to invalidate proof of proper service.
Fundamentação extraída
Where a decision is served by court delivery or registered mail, the presumption of valid service is not rebutted by a bare assertion that the collection notice was not received.