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argument in support of respondent's motion to dismiss. There was
no appearance at the hearing by or on behalf of petitioners.
During the hearing, the Court made a number of exhibits part of
the record in this case--exhibits pertaining to the nature and
timing of significant developments in docket No. 1418-98S.
By Order dated December 1, 1998, the Court served
petitioners with the transcript of the November 25, 1998, hearing
and the exhibits that were made a part of the record at that
time. In addition, petitioners were provided with the
opportunity to file a response with the Court.
On December 23, 1998, petitioners filed a response with the
Court in which they state that they recently discovered, contrary
to prior statements, that they did receive the deputy clerk's
February 26, 1998, letter. Petitioners' response includes an
explanation regarding the initials "MLP" appearing on
petitioners' copy of Postal Service Form 1000. Petitioners'
response states in pertinent part as follows:
Reason for MLP on document. Postal Service Worker
stated that #13 on PS Form 1000 was not [to] be filled
out by Petitioner but only by the respondent. Mistake
was made by [petitioners'] employee, Maria Linda Perez.
Postal Employee Arnold Padron told Ms. Perez to scratch
off the mistake and put her initials by it so that the
court would not assume that the post office tampered
with the document.
Discussion
This Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. Rule 13(a), (c); Monge v. Commissioner,
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