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August 27, 2003. In the petition, petitioner listed the Kansas
address as his current address.
Respondent filed a motion to dismiss for lack of
jurisdiction on the ground the petition was not filed within the
30-day period prescribed in section 6330(d) or section 7502.
Petitioner filed an objection to respondent’s motion,
asserting that he did not receive either of the notices in
question until August 2003, at which time he promptly filed a
petition with the Court. Petitioner also questioned why the
copies of the notices that he received in August 2003 were
undated.
Respondent filed a response to petitioner’s objection
asserting that the copies of the notices that were forwarded to
petitioner in August 2003 were merely courtesy copies.
Respondent further explained that the copies sent to petitioner
were undated because petitioner’s case file was not immediately
available and the copies in question were retrieved from
respondent’s computer files.
This matter was called for hearing at the Court’s motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and offered argument in support of respondent’s
motion to dismiss. Although there was no appearance by or on
behalf of petitioner at the hearing, petitioner did file with the
Court a written statement pursuant to Rule 50(c).
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Last modified: May 25, 2011