Joseph Green and Fe Green - Page 3

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            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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