Stanley D. and Rosemary A. Clough - Page 4




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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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