119 T.C. No. 10
UNITED STATES TAX COURT
STANLEY D. CLOUGH AND ROSEMARY A. CLOUGH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6836-02. Filed October 18, 2002.
R filed a motion to dismiss for lack of
jurisdiction on the ground that Ps’ petition was not
timely filed. R attached a copy of the certified mail
list showing that the notice of deficiency was mailed
on Dec. 4, 2001. The U.S. Postal Service postmark on
the envelope in which the petition was mailed was dated
Mar. 21, 2002, a date more than 90 days after the
mailing of the notice of deficiency. R filed sworn
declarations of the manager of the office that
maintained the certified mail list stating that the
list was obtained from records of that office. R also
filed a declaration of a processing clerk of the U.S.
Postal Service outlining the procedure that he follows
in processing certified mail and stating that on Dec.
4, 2001, he placed a postal stamp on the certified mail
list attached to R’s motion. Ps object to the
introduction into evidence of the certified mail list
and the declarations on the grounds that these
documents constitute inadmissible hearsay.
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