- 4 - petition for redetermination challenging the above-described notice of deficiency. The petition arrived at the Court in an envelope bearing a U.S. Postal Service postmark dated March 21, 2002. Respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed. Attached to respondent’s motion to dismiss is a copy of a certified mail list.3 The certified mail list indicates that on December 4, 2001, duplicate original notices of deficiency for the taxable year 1999 were mailed to petitioners. Petitioners are identified on the certified mail list by name, address, and primary taxpayer identification number. A U.S. Postal Service postmark dated December 4, 2001, appears in the lower right-hand corner of the certified mail list. The postmark, which is rectangular, identifies the U.S. Post Office as “IRS OGDEN UT USPS-84201" and includes the facsimile signature of Greg L. Holt. Petitioners object to respondent’s reliance on the certified mail list on the ground the document constitutes inadmissable hearsay. The matter was called for hearing at the Court’s motions session in Washington, D.C., on June 19, 2002. Counsel for respondent appeared. Respondent submitted a declaration executed 3 The Court has recognized that a certified mail list is the equivalent of a Postal Service Form 3877, Acceptance of Registered, Insured, C.O.D. and Certified Mail. See Stein v. Commissioner, T.C. Memo. 1990-378.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011