Walther Guerrier, Jr. - Page 14




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          the petition in this case on April 2, 2001.6  On the instant                
          record, we find that petitioner did not file the petition within            
          the 30-day period prescribed by section 6330(d).  We shall grant            
          respondent’s motion.                                                        


                                        An appropriate order denying                  
                                   petitioner’s motion and granting respon-           
                                   dent’s motion will be entered.                     
























               6Petitioner is not considered to have filed the petition on            
          Mar. 31, 2001, the date of the Postal Service postmark on the               
          envelope in which he mailed his petition to the Court.  That is             
          because Mar. 31, 2001, does not fall within the 30-day period               
          prescribed by sec. 6330(d).  See sec. 7502(a)(1) and (2)(A).                





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