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delivery of their first petition may have been impeded because of
the terrorist attacks on September 11, 2001.
Respondent filed a response to petitioners’ objection,
asserting that petitioners failed to demonstrate that the
delivery of the petition purportedly mailed to the Court on
September 15, 2001, was impeded because of the events of
September 11, 2001.4 Respondent also argued that the U.S. Postal
Service postmark date of October 5, 2001, appearing on the
envelope in which the petition was delivered to the Court,
conclusively establishes that the petition was not mailed within
the statutory 90-day filing period. See sec. 301.7502-
1(c)(1)(iii)(A), Proced. & Admin. Regs. (regarding U.S. Postal
Service postmarks); see also sec. 301.7502-1(c)(1)(iii)(B),
Proced. & Admin. Regs. (regarding private postmeter postmarks).
The Court subsequently issued an Order directing petitioners
to provide the Court with any documentation they might have
3(...continued)
mailing of a petition on Sept. 15, 2001, the Court searched its
records but was unable to find any indication of either a
petition filed by petitioners before Oct. 10, 2001, or any
correspondence received from them before that date.
We note that petitioners’ allegation regarding the mailing
of the petition on Oct. 4, 2001, is inconsistent not only with
the postmark dates on the envelope containing the petition but
also with the date on the petition itself.
4 We note that mail service to the Court was seriously
disrupted by the anthrax attacks in Washington, D.C., last fall,
but that such attacks did not occur until mid-October 2001.
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