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Although the District Court first entered a Judgment on its
Order dismissing petitioner’s complaint on February 15, 2002,
petitioners filed, on March 1, 2002, a “Motion for
Reconsideration” or, more appropriately, a motion to alter or
amend the judgment, under Fed. R. Civ. P. 59(e).3 The District
Court considered petitioners’ motion in due course and denied the
same by Order entered April 11, 2002. Petitioners then mailed
their petition to the Court on May 7, 2002, and the petition was
received and filed on May 15, 2002. Applying the timely
mailing/timely filing rule set forth in section 7502(a), it
follows that the petition was filed with the Court within 30 days
of the District Court’s April 11, 2002 Order.
Under the particular circumstances of this case, we agree
with respondent that the petition was timely filed under section
6330(d)(1) with regard to the notices of determination dated July
13, 2001. We conclude that the District Court’s Order entered
April 11, 2002, as opposed to the District Court’s Order entered
February 15, 2002, served as the determination that started the
30-day time period running within which petitioners were required
3 Fed. R. Civ. P. 59(e) provides that a motion to alter or
amend a judgment must be filed no later than 10 days after entry
of the judgment. Fed. R. Civ. P. 6(a) provides: “When the
period of time prescribed or allowed is less than 11 days,
intermediate Saturdays, Sundays, and legal holidays shall be
excluded in the computation.” Excluding Saturdays (2), Sundays
(2), and the Federal holiday for Presidents’ Day, petitioners’
motion was filed with the District Court within 10 days of the
District Court’s Judgment and Order entered Feb. 15, 2002.
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