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determining a deficiency of $31,970 in their Federal income tax
for 1992. Respondent mailed the notice to petitioners at their
last known address; namely, 6806 Selkirk Drive, Bethesda,
Maryland 20817. Petitioner Michael H. Selter is a partner in a
law firm located in Washington, D.C.
On Wednesday, March 8, 2000, at approximately 8 a.m., the
Tax Court mailroom received an envelope containing the Selters'
petition contesting the notice of deficiency described above.
The envelope bears a preprinted address label listing the name
and address of Mr. Selter's law firm as the sender, and the
envelope identifies the Court as the addressee.1 Notably, the
envelope does not bear any postage, nor does it bear any type of
postmark. There is no adhesive or sticky residue in the upper
right-hand corner of the envelope, suggesting that postage may
never have been affixed thereto. Further, the envelope is not
torn, damaged, or unusually soiled, nor does it appear to have
been abused, and there are no marks or notations on the envelope
indicating that it was misdirected or otherwise delayed in
transit. Affixed to the envelope are a certified mail receipt
1 Although the Court's ZIP Code was erroneously listed on
the address label as 20817 (the ZIP code for the Selters’ home
address in Bethesda, Maryland) rather than the Court’s correct
ZIP Code of 20217, a representative of the U.S. Postal Service
testified that such an error would not have delayed the delivery
of the petition to the Court. See also Price v. Commissioner, 76
T.C. 389 (1981).
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