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within 30 days from the date of this letter. * * * The time
limit for filing your petition is fixed by law. The courts
cannot consider your case if you file late.”
On January 29, 2004, respondent sent a copy of the notice of
determination to each petitioner by certified mail addressed to
70 Maple Avenue, Metuchen, New Jersey 08840. On January 30,
2004, the U.S. Postal Service attempted to deliver both letters
and left notices of the attempted delivery at the 70 Maple Avenue
address. On January 31, 2004, the copy of the notice of
determination addressed to petitioner Michael Balice was
delivered, but there is no indication that the copy addressed to
petitioner Marion Balice was ever claimed at the post office or
delivered.
On March 25, 2004, we received and filed a petition for
review of respondent’s determination to proceed with the levy
action. The envelope in which petitioners mailed the petition
was postmarked March 20, 2004. In the petition, petitioners
listed the 70 Maple Avenue address as their current address.
On May 12, 2004, we filed respondent’s motion to dismiss for
lack of jurisdiction, which alleged that the petition was not
filed within the 30-day period prescribed in section 6330(d) or
section 7502. In support of the motion, respondent attached a
postmarked copy of the certified mail list bearing petitioners’
names and address, the date on which the notice of determination
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