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that address. Moreover, respondent's collection officer and
other agents had executed a writ of entry at the Atteiram Drive
address on April 19, 1993, and Mrs. Millsap was present at such
time.
In October 1993, respondent's collection officer seized an
automobile operated by Mrs. Millsap. At the time of the seizure,
which occurred on the premises of Mrs. Millsap's employer in
Rome, Georgia, the collection officer first learned that Mrs.
Millsap and/or petitioner had purportedly moved to 12 Landrum
Place, Rome, Georgia 30161 (the Landrum Place address).
Petitioner filed a petition for redetermination with the
Court on October 3, 1997.3 The petition arrived at the Court in
an envelope bearing a U.S. Postal Service postmark date of
September 29, 1997.
As indicated, respondent filed a Motion to Dismiss for Lack
of Jurisdiction on the ground that the petition was not timely
filed. Petitioner filed an Objection to respondent's motion in
which he stated that he had moved in June 1993 from the Atteiram
Drive address to the Landrum Place address and did not receive
any notice of deficiency. In his objection, petitioner also
stated that respondent's collection officer knew of the change of
address because the officer had seized Mrs. Millsap's automobile.
3 At the time that the petition was filed, petitioner
resided in Atlanta, Georgia.
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