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have not established that their petition was received no later
than the time ordinarily required for the delivery of a petition
postmarked at the same point of origin by the U.S. Post Office on
the last day for its filing.7 Accordingly, petitioners’ petition
will be deemed untimely unless they can establish that the
petition was actually deposited in the mail on or before August
1, 2001, that the delay in delivery was attributable to delay in
the transmission of the mail, and the cause of the delay.
6(...continued)
normal delivery time for mail sent from Oakland, California, to
Washington, D.C. We sustained petitioners’ hearsay objection to
the declaration.
7We note that case law indicates that a 9-day delivery time
has not historically been within the normal mailing period for
mail sent from Oakland, California to Washington, D.C. See,
e.g., Lindemood v. Commissioner, 566 F.2d 646, 647 (9th Cir.
1977) (normal delivery time from San Francisco, California, to
Washington, D.C., is 3 days for first class mail), affg. per
curiam T.C. Memo. 1975-195; Kirschenbaum v. Commissioner, T.C.
Memo. 2001-102 (normal delivery time from Tarzana, California, to
Washington, D.C., is 3-5 days); Fujioka v. Commissioner, T.C.
Memo. 1999-316 (citing Lindemood v. Commissioner, supra, for
proposition that normal delivery time from San Francisco,
California, to Washington, D.C., is approximately 3 days); Chang
v. Commissioner, T.C. Memo. 1998-298 (normal delivery time from
San Jose, California, to Washington, D.C., is 3 days for first
class mail and 5-7 days for third class mail); Koenig v.
Commissioner, T.C. Memo. 1998-215 (document received 8 days after
postage meter date exceeded normal mailing time when mailed from
Santa Cruz, California, to Washington, D.C.), affd. without
published opinion 221 F.3d 1348 (9th Cir. 2000); Gomez v.
Commissioner, T.C. Memo. 1996-561 (normal delivery time from Los
Angeles, California, to Washington, D.C., is 3 days); Berdell v.
Commissioner, T.C. Memo. 1991-529 (parties agreed that normal
mailing time from California to Washington, D.C., was 3 days).
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