Tim R. Casanova and San Juanita Villareal - Page 3




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          designating Corpus Christi, Texas, as the place of trial; and (3)           
          a check in the amount of $60.  The envelope in question bore a              
          U.S. Postal Service postmark date of February 20, 1998, and                 
          registered mail No. R773-219-004.                                           
               By letter dated February 26, 1998, the deputy clerk of the             
          Court (the deputy clerk) returned the above-described amended               
          petition to petitioners and informed them that the amended                  
          petition had not been filed because it was incomplete.  The                 
          deputy clerk further informed petitioners that the Court does not           
          conduct trial sessions in Corpus Christi, Texas, and that                   
          petitioners would have to select an alternative trial site from             
          the list that was enclosed with the letter.  Finally, the deputy            
          clerk informed petitioners that their $60 check had been applied            
          to docket No. 1418-98 in satisfaction of the filing fee.                    
          On March 25, 1998, petitioners filed a proper amended                       
          petition in docket No. 1418-98 and a designation of place of                
          trial designating San Antonio, Texas, as the place of trial.2  In           
          addition, petitioners elected to have their case tried pursuant             
          to the small tax procedures under section 7463.  Accordingly, the           
          docket number for the case was changed to docket No. 1418-98S.              
               In early June 1998, petitioners filed Postal Service Form              
          1000 (Domestic Claim or Registered Mail Inquiry) with the U.S.              
          Postal Service for the purported purpose of tracing the delivery            

               2  Markings on the amended petition filed Mar. 25, 1998,               
          reveal that the document is the same form amended petition that             
          the deputy clerk returned to petitioners by letter dated Feb. 26,           
          1998.                                                                       

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