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the Tax Court under section 6330(d). Weber v. Commissioner,
supra at 261-262.
During oral argument on the motion, counsel for petitioners
admitted that petitioners resided at the 70 Maple Avenue address
when respondent mailed the notice of determination, and
petitioners listed it as their current address in their petition.
Moreover, respondent’s postal records establish that the notice
of determination was mailed on January 29, 2004, by certified
mail, to the 70 Maple Avenue address. See id. at 259 & n.3
(postmarked copy of certified mail list sufficient to establish
notice of determination was mailed for purposes of section 6212).
We conclude, therefore, that the notice of determination was
mailed in accordance with section 6212(a) and (b).
The 30-day period for filing an appeal of respondent’s
determination with this Court expired on Monday, March 1, 2004.
See sec. 7503. The petition in this case, however, was mailed to
the Court on March 20, 2004, and was received and filed on March
25, 2004. Consequently, we conclude that the petition was not
timely filed.
Petitioners’ main contention, as we understand it, is that
because the notice of determination was not mailed to them by
certified or registered mail, return receipt requested, the
notice of determination was insufficient to start the 30-day
period for filing a petition. To support their contention,
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