Hanna and Associates, P.C. F.K.A. Mark J. Hanna, P.C. - Page 3

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                  At that time, petitioner employed Ms. Denese D.                     
             Lindsay-Mosley as a legal assistant and office manager.                  
             Ms. Mosley had worked for petitioner in that capacity                    
             for approximately 6� years.  She was responsible for                     
             petitioner's outgoing mail and was the only person in                    
             petitioner's office who regularly used petitioner's private              
             postage meter.                                                           
                  On May 7, 1996, Mr. Hanna instructed Ms. Mosley to                  
             type and mail the instant petition.  Ms. Mosley was aware                
             that the petition needed to be filed on or before May 8,                 
             1996.  Mr. Daily relied upon Ms. Mosley to type and mail                 
             the instant petition because he did not employ his own                   
             secretary.  After the close of business on May 7, 1996,                  
             Ms. Mosley planned to be away from the office for                        
             approximately 3 weeks to marry and go on a honeymoon.                    
             During Ms. Mosley's absence from the office, from May 9,                 
             1996, through May 24, 1996, petitioner employed a temporary              
             secretary, Ms. Laura Sanders.                                            
                  The instant petition was received by the Court, and                 
             was filed, on May 20, 1996, 102 days after the mailing of                
             the notice of deficiency.  It was received in an envelope                
             postmarked "May 7, 1996" from Austin, Texas.  The postmark               
             was made by a private postage meter bearing the number                   
             5048754, and not by the U.S. Postal Service.  The petition               





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