Tim R. Casanova and San Juanita Villareal - Page 5




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          In response to the petition, respondent filed a Motion to                   
          Dismiss for Lack of Jurisdiction on the ground that the petition            
          was not filed within the 90-day filing period prescribed in                 
          section 6213(a) or section 7502.  On August 7, 1998, petitioners            
          filed an objection to respondent's motion to dismiss repeating              
          the allegations contained in the petition.  On August 31, 1998,             
          petitioners filed a supplemental objection, again repeating the             
          allegations contained in the petition.                                      
               By Order dated September 14, 1998, respondent's motion to              
          dismiss was calendared for hearing at the Court's motions session           
          in Washington, D.C., on October 14, 1998.  By Order dated                   
          September 25, 1998, the parties were directed to provide the                
          Court with evidence of the date of receipt by petitioners of the            
          notice of deficiency for 1994, 1995, and 1996.                              
               On October 5, 1998, petitioners filed a response to the                
          Court's Order dated September 25, 1998.  Petitioners' response              
          was not responsive to the Court's order.  Nonetheless,                      
          petitioners' response did include a number of attachments,                  
          including a copy of Postal Service Form 1000 that includes                  
          markings different from the copy of Postal Service Form 1000                
          retained in the Court's correspondence folder.  In particular, on           
          the copy of the Postal Service Form 1000 submitted by                       
          petitioners, the "Yes" box that the Court checked under entry No.           
          13a is obliterated and the "No" box is checked.  The initials MLP           
          appear next to entry No. 13a.                                               



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