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Petitioner filed a petition for redetermination with the
Court on September 23, 1997.2 The petition arrived at the Court
in an envelope bearing a U.S. Postal Service postmark of
September 16, 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 a response to respondent's motion in
which he stated that he had not become aware of the notice of
deficiency until February 5, 1996, that he has cooperated with
respondent since that time, and that he filed his petition with
the Court after exhausting all administrative remedies.
This matter was called for hearing at the Court's motions
session in Washington, D.C., on January 21, 1998. Counsel for
respondent appeared at the hearing and presented argument in
support of the pending motion. During the hearing, the Court
suggested that respondent attempt to obtain from the U.S. Postal
Service any records pertaining to the attempted delivery of the
notice of deficiency and a statement from the U.S. Postal Service
concerning the procedures that are followed when an item of mail
contains an incorrect ZIP code.
This matter was called for a second hearing at the Court's
motions session in Washington, D.C., on March 25, 1998. Counsel
2 At the time that the petition was filed, petitioner
resided in Wrightwood, California.
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