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the hearing and offered argument in support of respondent's
motion to dismiss. Also, respondent called as a witness Waverly
Vaughan (Ms. Vaughan), Supervisor of Operations at the U.S.
Postal Service located on Brentwood Road in Washington, D.C. The
U.S. Postal Service on Brentwood Road is responsible for
delivering mail to the Tax Court.
Ms. Vaughan testified that certified mail item No. Z 401 327
528 was received at the Brentwood Road Postal Service either late in
the evening on March 7, 2000, or very early in the morning on March
8, 2000. Ms. Vaughan also testified that the normal delivery time
for an item mailed from one address in Washington, D.C., to another
address in Washington, D.C., is 1 to 2 days. Ms. Vaughan further
testified that normally an envelope lacking postage would be
returned to the sender or delivered to the addressee for collection
of the postage due. However, Ms. Vaughan acknowledged that the
Postal Service does, on occasion, mistakenly deliver mail lacking
postage.
Mr. Selter appeared at the motions hearing and offered argument
in opposition to respondent's motion. When the Court informed Mr.
Selter that the Court would not rely on Ms. Hunt's conflicting
declarations in deciding the case, Mr. Selter requested a
continuance to allow him to call Ms. Hunt as a witness.
This matter was called for a second hearing at the Court's
motions session in Washington, D.C. Both counsel for respondent and
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