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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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Last modified: May 25, 2011