Debra J. Hord - Page 3




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          MAIL” sticker, bearing a certified mail number.  The sender’s               
          receipt has been removed at the perforation.  Petitioner claims,            
          however, not to have received a sender’s receipt.                           
          Discussion                                                                  
               If the notice of deficiency was mailed to petitioner on                
          December 29, 1998, as respondent contends, then the 90-day period           
          prescribed by section 6213(a) for filing a petition with the                
          Court expired on Monday, March 29, 1999, which was not a legal              
          holiday in the District of Columbia.  Respondent contends that              
          the petition was not postmarked until March 30, 1999, and that              
          therefore this Court lacks jurisdiction.  See sec. 7502(a); Rule            
          13(a).                                                                      
               In opposing respondent’s motion to dismiss for lack of                 
          jurisdiction, petitioner argues first that respondent has failed            
          to prove that the notice of deficiency was mailed on or before              
          December 29, 1998, and that therefore the petition was timely,              
          even if postmarked March 30, 1999.  From the evidence in the                
          record, however, we are satisfied that respondent mailed the                
          notice of deficiency to petitioner on December 29, 1998.  The               
          record includes a copy of the notice of deficiency, dated                   
          December 29, 1998, that was mailed to and received by petitioner,           
          as well as a copy of U.S. Postal Service Form 3877 (Form 3877),             
          which is postmarked December 29, 1998.  The Form 3877 states                
          along the top that “NOTICES OF DEFICIENCY FOR THE YEARS INDICATED           







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