- 3 -
(sticker No. Z 401 327 528) and the anchors for the so-called
certified mail green card used to confirm receipt. An employee
of the Tax Court signed the green card on March 8, 2000, and it
was returned to petitioners in due course by the Postal Service.
The petition, signed by both petitioners, is dated February 24,
2000.
Respondent filed a Motion to Dismiss for Lack of
Jurisdiction on the ground that the petition was not filed within
the 90-day period prescribed in section 6213(a).2 Petitioners
filed an opposition to respondent's motion, asserting that the
petition was timely mailed to the Court on February 28, 2000.
Petitioners' opposition includes a declaration and a supplemental
declaration signed by Tyree Hunt (Ms. Hunt), a temporary employee
of Mr. Selter's law firm. In the declaration, Ms. Hunt states
that on February 28, 2000, she delivered the envelope bearing the
petition to the Postal Service. In the supplemental declaration,
Ms. Hunt states that she did not deliver the envelope bearing the
petition to the Postal Service, but rather left the envelope with
other office mail for in-house pickup by a postal carrier.
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011