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The notice of deficiency was apparently forwarded by the
U.S. Postal Service to petitioners in Michigan. In any event,
petitioners received the notice of deficiency no later than the
latter part of October 1997.
On January 22, 1998, a date 128 days after the notice of
deficiency was mailed, the Court received and filed a petition
for redetermination contesting respondent's deficiency
determination.3 The petition arrived at the Court in an
envelope bearing a U.S. Postal Service postmark date of January
16, 1998, a date 122 days after the notice of deficiency was
mailed. The petition, which is dated January 15, 1998, was
signed on petitioners' behalf by their counsel, Carolyn J.
Jackson, Esq. (Ms. Jackson). At the time that the petition was
filed, petitioners resided in East Lansing, Michigan.
As indicated, respondent filed a Motion To Dismiss For Lack
Of Jurisdiction on the ground that the petition was not timely
filed. Petitioners filed an objection to respondent's motion,
to which respondent filed a response.
This matter was called for hearing at the Court's Motions
Session in Washington, D.C., on June 17, 1998. Counsel for both
parties appeared at the hearing and presented argument with
respect to the pending motion.
3 The petition, consisting of a preamble, five numbered
paragraphs, and a prayer for relief, is less than three pages in
length.
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