Don Weber II - Page 5

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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                  
               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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