7 reference to the envelope containing the petitions, Mr. Warren writes: Since the correct address was used, it is impossible to explain why your envelope was stamped "return to sender". However, because the envelope was stamped "return to sender undeliverable as addressed", this may have been the main cause for delay. Mr. Green, it is difficult to say where or who may have crossed out the "return to sender" stamp on the front of the envelope since you have stated it was never returned to you. It is quite possible someone in the Washington Post Office discovered the error and crossed out the stamp rerouting the envelope as a good address. Based on the appearance of the envelope and Mr. Warren's letter, we conclude that the delay in delivery of the petitions to this Court was due to a delay in the transmission of the mail, and that the delay was caused by the Postal Service. See, e.g., Langston v. Commissioner, T.C. Memo. 1997-303. Petitioners have satisfied the three elements of section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs., and the petitions are deemed to have been filed timely. Therefore, respondent's motions to dismiss for lack of jurisdiction will be denied. To reflect the foregoing, An appropriate order will be issued.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011