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notice of deficiency that was mailed to the Lewisburg address was
also undated.2
Petitioner filed a petition for redetermination (the
petition) with the Court on October 30, 1996.3 The petition,
signed by petitioner, is dated October 25, 1996. The petition
states that petitioner received the notice of deficiency in
August 1996. Attached to the petition is a copy of the notice of
deficiency that was mailed to the Chenango Forks address.4
The petition arrived at the Court in an envelope bearing the
return address label of Kenneth P. Whiting, an attorney from
Binghamton, New York. The envelope bears a private postage meter
postmark label that appears to have been inadvertently cut in
half from top to bottom. The portion of the postmark date
appearing on the label that is missing is the month of mailing.
The portion of the postmark date that remains reads "25 '96",
thus indicating that the envelope was mailed in 1996 on the 25th
day of some month. We are also able to discern from the postmark
that the city of origin is Binghamton, New York. Considering all
of the circumstances, we are satisfied that the private postage
2 The copy of such notice that was retained by respondent in
her administrative file is dated July 26, 1996.
3 At the time that the petition was filed, petitioner was
incarcerated at the Lewisburg Prison Camp in Lewisburg,
Pennsylvania (the Lewisburg prison camp).
4 The record does not include a copy of the notice of
deficiency mailed to the Lewisburg address.
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