Irvin Kirschenbaum - Page 4

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          functions indicating whether the time or date had been altered              
          from its original setting.                                                  
               Respondent’s witness, William Pace (Mr. Pace) from the U.S.            
          Postal Service, testified that ordinary delivery of first class             
          mail from Tarzana, California, to Washington, D.C., is about 3              
          days.  Furthermore, about 89.7 percent of first class mail sent             
          from Tarzana, California, to Washington, D.C., is delivered                 
          within 3 days.  The percentage increases to about 97 to 98                  
          percent of such mail being delivered within 4 days, and nearly              
          100 percent delivered within 5 days.  Mr. Pace’s testimony is               
          based on monthly statistics maintained by the U.S. Postal                   
          Service.  According to the records maintained by the                        
          Transportation and Network Division of the Santa Clarita                    
          Processing and Distribution Center of the Postal Service, no                
          special circumstances existed during the period of September 15             
          through 28, 2000, that would explain the delay in delivery of the           
               This Court’s jurisdiction to redetermine a deficiency                  
          depends upon the issuance of a valid notice of deficiency and a             
          timely filed petition.  See Rule 13(a), (c); Monge v.                       
          Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v.                        
          Commissioner, 90 T.C. 142, 147 (1988).                                      

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