- 8 -
the envelope or the certified mail sender's receipt had been
postmarked by the U.S. Postal Service on or before January 24,
2000. See sec. 7502(a), (c); sec. 301.7502-1(c)(2), Proced. &
Admin. Regs.
To reflect the foregoing,
An order of dismissal for
lack of jurisdiction will be
entered.
Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011