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by Susan D. Petersen (Ms. Petersen), the manager of the
Correspondence/Processing Examination Department at the Ogden
Service Center. Ms. Petersen’s declaration states that she is a
custodian of various records, including certified mail lists.
Ms. Petersen’s declaration describes in general terms the
procedures that are used in mailing notices of deficiency,
including the transfer of notices of deficiency to the U.S.
Postal Service and the Ogden Service Center’s practice of
retaining certified mail lists. Ms. Petersen’s declaration
states that the copy of the certified mail list attached to
respondent’s motion to dismiss was obtained from records
maintained at the Ogden Service Center.
Petitioners did not appear, but they filed a request to
change the place of hearing. The Court continued the matter for
further hearing to the Court’s trial calendar in San Diego,
California, on June 28, 2002. Petitioner Stanley D. Clough and
counsel for respondent appeared at the second hearing and were
heard.
During the second hearing, respondent filed with the Court a
supplement to the motion to dismiss and submitted a declaration
executed by Greg L. Holt (Mr. Holt), a U.S. Postal Service mail
processing clerk assigned to the Ogden Service Center.
Mr. Holt’s declaration states that his duties as a mail
processing clerk include processing certified mail items
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