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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.
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