John B. Markham - Page 3

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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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