- 3 -
and Joseph Green resided in Lyndhurst, New Jersey. The date
October 7, 1994, is reflected on the petition next to the
signature of each petitioner. The envelope in which the petition
was mailed is postmarked October 9, 1994. The envelope is a
"Priority Mail U.S. Postal Service" envelope. The petition was
received and date stamped by the Court on October 13, 1994. The
90th day from July 8, 1994, was Thursday, October 6, 1994 (which
was not a legal holiday in the District of Columbia).
In her motion to dismiss, respondent asserts that because
the notice of deficiency was mailed on July 8, 1994, the filing
of the petition on October 13, 1994, is untimely. Respondent
further argues that even considering the U.S. Postal Service
postmark reflected on the envelope in which the petition was
contained (October 9, 1994), the petition is nevertheless
untimely. At the hearing held on this matter, respondent
conceded that the notice of deficiency mailed on July 8, 1994,
with respect to Joseph Green is invalid, since it was not sent to
his last known address. Petitioner asserts that the envelope
containing the notice of deficiency is postmarked July 12, 1994,
and, therefore, her petition, mailed October 9, 1994, was timely
filed. No evidence (either a postmarked envelope, testimony, or
an affidavit) were offered to support petitioner's allegations.2
2 Petitioner did not appear at the hearing on respondent's
Motion to Dismiss. By order dated June 12, 1995, petitioner was
given an opportunity to submit a report on or before July 12,
1995, pertaining to the allegation that the notice of deficiency
was mailed sometime after July 8, 1994. The order, sent by
certified mail, was returned to the Court on Aug. 18, 1995,
(continued...)
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