Marion Warren - Page 4

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               The notice of determination informed petitioner that if he             
          wanted to dispute respondent’s determination in court, then he              
          must file a petition with this Court “within 30 days from the               
          date of this letter.”                                                       
               On November 13, 2002, petitioner purchased a U.S. Postal               
          Service Postal Money Order in the amount of $60.  The Postal                
          Money Order was payable to “United States Tax Court” and was                
          purchased to pay the filing fee for commencing a lien or levy               
          action in this Court.  See Rule 331(c).  Petitioner listed his              
          address on the Postal Money Order as the P.O. box address.                  
               On Friday, November 29, 2002, the Court received and filed a           
          Petition for Lien or Levy Action Under Code Section 6320(c) or              
          6330(d).  The petition, which is undated, arrived at the Court in           
          a properly addressed envelope that identifies the P.O. box                  
          address as the return address.2  Significantly, the envelope,               
          which was mailed to the Court by U.S. Postal Service Express                
          Mail, bears a legible postmark date of Wednesday, November 27,              
               Shortly after this case was calendared for trial, respondent           
          moved to dismiss the petition for lack of jurisdiction on the               

               2  In contrast, petitioner used his street address on the              
          petition itself.                                                            
               3  We note that Thursday, Nov. 28, 2002, was Thanksgiving              
          Day, a legal holiday in the District of Columbia,  see Rule                 
          25(b), and that there was no mail delivery to the Court on that             

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