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letter was mailed to petitioners at 47 Halstead Avenue, Harrison,
NY 10528 (the Halstead Avenue address).
On February 17, 1999, petitioners filed an imperfect
petition for review of respondent's failure to grant their
request for abatement of interest. The petition arrived at the
Court in an envelope bearing a U.S. Postal Service postmark date
of February 15, 1999. At the time the petition was filed,
petitioners resided at the Halstead Avenue address.
In response to the petition, respondent filed a Motion to
Dismiss for Lack of Jurisdiction asserting that the petition was
not filed within the 180-day period prescribed in section
6404(g)(1). Respondent provided the Court with a copy of Postal
Service Form 3877 as proof that the final determination letter
was mailed to petitioners on August 13, 1998. Petitioners filed
an objection to respondent's motion to dismiss asserting that
respondent had unreasonably delayed in denying their request for
abatement and that they should not be denied their day in court.
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and presented argument in support of the pending
motion. Petitioners filed a written statement with the Court
pursuant to Rule 50(c) and no appearance was made on their behalf
at the hearing.
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