Mark Ernest and Esther Rubke - Page 8




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               Petitioners have not argued or presented evidence that there           
          was a delay in delivery attributable to delay in the transmission           
          of the mail, and the cause of the delay.  Consequently,                     
          petitioners have failed to establish that they qualify for the              
          timely mailing/timely filing rule of section 7502.  Accordingly,            
          we hold that the petition was not timely filed.                             

                                             An appropriate order of                  
                                        dismissal for lack of                         
                                        jurisdiction will be entered.                 
































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