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A Well, not in my opinion, no.
Q But the affidavit indicates that you mailed
it in those mail boxes.
A Can you read that and show me that -- where
it says that?
* * * * * * *
Q What else does it say? As to where the
mailboxes are located?
A Okay. That's on page two. "There is a U.S.
Post Office mailbox in our building down the
hall from our office."
Q Uh-huh. Could you go on?
A "After weighing the envelope containing the
required copies of the Tax Court petition, I
fixed the necessary metered postage and hand
carried this envelope and our other outgoing
mail to that box well before 5:00 p.m."
Q "That box." Were you referring to the box
down the hall?
A I was referring to the box in our building
-- because the boxes were not down the hall
on May 7th.
In view of the above discrepancy in Ms. Mosley's statements
regarding where the mailboxes were located at the time she
allegedly deposited the envelope containing the petition in
the mail, we are not convinced that the petition was
deposited in the mail on or before May 8, 1996, as required
by section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs.
See Little v. Commissioner, T.C. Memo. 1995-491.
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