Irvin Kirschenbaum - Page 8

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               The petition was received by the Court after the expiration            
          of the 90-day filing period, and petitioner has failed to meet              
          the criteria stated in the regulations to prove a timely filing.            
          Accordingly, we hold that this case must be dismissed for lack of           
          jurisdiction on the ground that the petition was not timely                 
          filed.  Petitioner could have avoided such a result if the                  
          envelope containing the petition had been mailed by registered or           
          certified mail and postmarked by the U.S. Postal Service on or              
          before September 18, 2000.  See sec. 7502(a), (c); sec. 301.7502-           
          1(c)(2), Proced. & Admin. Regs.                                             
               To reflect the foregoing,                                              
                                                  An order and order of               
                                             dismissal for lack of                    
                                             jurisdiction will be entered.            

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