Irvin Kirschenbaum - Page 3

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               The petition was signed by petitioner’s attorney, Marc C.              
          Rosenberg (Mr. Rosenberg), on September 11, 2000.  The petition             
          was received and filed with this Court on September 28, 2000.               
          The envelope in which the petition arrived at the Court bears a             
          private postage-meter postmark that reads, in part, “Tarzana CA             
          Sep.15.00 POSTALIA 288967".2                                                
               At the hearing on respondent’s motion, Mr. Rosenberg                   
          testified that on Friday, September 15, 2000, he applied the                
          postage on the envelope addressed to the Tax Court.  Mr.                    
          Rosenberg stated that he then dropped the petition into the                 
          office building’s mail receptacle “in the evening” at the end of            
          the day, apparently after the last U.S. Postal Service pickup at            
          4 p.m.  It is unclear whether the U.S. Postal Service picked up             
          the mail from his office building on Saturday, the following day.           
          There is no Sunday pickup.                                                  
               Mr. Rosenberg used a Francotyp-Postalia, model T-1000 (T-              
          1000), postage meter to apply the postage and date on the                   
          envelope addressed to this Court.  Although the T-1000                      
          automatically sets the date and time for postal metering, the               
          operators manual provides simple step-by-step instructions under            
          the heading “To Change the Date Manually” to override its                   
          automatic internal clock.  The T-1000 does not have any internal            

                    POSTALIA refers to a private postage meter,                       
          specifically known as Francotyp-Postalia, model T-1000.                     

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