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On November 29, 1999, petitioner filed a petition with the
Court including as an attachment a copy of the August 23, 1999,
letter. At the time the petition was filed, petitioner resided
at the Tampa address. The petition arrived at the Court in an
envelope bearing a private postage meter postmark date of
November 19, 1999, and a U.S. Postal Service postmark date of
November 24, 1999.
Respondent filed a Motion to Dismiss for Lack of
Jurisdiction asserting that: (1) The petition was not timely
filed with respect to the notice of deficiency dated October 28,
1998; (2) the August 23, 1999, letter does not constitute a
notice of deficiency; and (3) the petition was not timely filed
even if the August 23, 1999, letter is considered a notice of
deficiency.
Petitioner filed an objection to respondent's motion arguing
that: (1) He did not receive the notice of deficiency dated
October 28, 1998; (2) the August 23, 1999, letter should be
considered a notice of deficiency; and (3) the petition was
timely mailed to the Court on November 19, 1999.
This matter was called for hearing at the Court's motions
session held in Washington, D.C. Counsel for respondent appeared
at the hearing and offered argument in support of respondent's
motion to dismiss. During the hearing, counsel for respondent
informed the Court that respondent had no record that the notice
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