Edward C. and Margaret C. Chang - Page 8

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               (1) the dramatic increase in the volume of holiday                     
               mail; (2) the mailing by the IRS of 87 million tax                     
               return forms on December 27, 1985; (3) the recognized                  
               proclivity of some post office employees to take time                  
               off, leave early, and work less diligently during the                  
               holidays; (4) the addition of temporary postal                         
               employees during the holiday rush with their known                     
               deficiencies in accuracy and efficiency; (5) the heavy                 
               airline passenger traffic during the holidays,                         
               requiring that mail be pulled off flights and held for                 
               later flights, causing mail handling delays at Houston                 
               Intercontinental Airport of up to 48 hours; (6) the                    
               inclement weather during the critical period and the                   
               adverse effect it had on travel in the District of                     
               Columbia; and (7) the mail routine which calls for                     
               delivery of mail to the Tax Court only once a day, in                  
               the early morning, so that any item received at its                    
               immediate post office during the day is not delivered                  
               until the next. * * *  [Id. at 232-233; fn. ref.                       
               omitted.]                                                              
          On the basis of this evidence, the Court of Appeals concluded               
          that the taxpayers had met the requirements of section 301.7502-            
          1(c)(1)(iii)(b), Proced. & Admin. Regs.2                                    
               On brief, petitioners attempt to bring themselves within a             
          Rotenberry scenario by repeated speculations about the impact of            
          "holiday" conditions on mail service.  The mailing period at                
          issue in this case is November 5, 1996 (the date on which                   
          petitioners allege the petition was mailed), through November 18,           
          1996 (the date on which the petition was received).  In 1996,               
          Thanksgiving Day fell on November 28.  We do not believe that               
          petitioners have shown that "holiday" conditions existed that               


               2 The Commissioner had conceded that the delay in receipt              
          was occasioned by a delay in the transmission of the mail; the              
          dispute was over the adequacy of the taxpayer's proof of the                
          cause therefor.                                                             




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