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Petitioner contends that she signed the petition on July 21,
2003, and that it was purportedly mailed to the Court soon
thereafter. Petitioner further contends that she remailed the
same petition to the Court by certified mail on November 12,
2003, along with a cover letter explaining that it had already
been mailed to the Court in July 2003.4 There is no evidence in
the record, however, to support the allegation that petitioner
mailed the petition in July 2003 other than ambiguous testimony
from Alma J. Kennamer, petitioner’s H & R Block representative,
that a copy of the signed petition was mailed in July 2003 “to
the Tax Court in--up north somewhere, Massachusetts” by regular
U.S. mail.5
The record in this case demonstrates that the petition was
not filed within the 30-day period prescribed in section
6330(d)(1)(A). The 30-day period provided by section 6330(d)(1)
for timely filing a petition for review of the notice of
determination with this Court expired on Monday, August 11, 2003,
which date was not a legal holiday in the District of Columbia.
The petition was received and filed by the Court on November 17,
4 We note that the petition filed on Nov. 17, 2003, is a
signed original petition.
5 Subsequent to the hearing on respondent’s motion, the
Court conducted a thorough search of its correspondence files
from July 21, 2003, through September 2003. There is no record
of any written communication having been received from either
petitioner or Ms. Kennamer during that time frame.
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