Ivan and Betty Lee Turner Gati - Page 3




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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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