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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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