Leonard and L. Melnik Grossman - Page 4

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          Check No.         Issuance Date       Payee            Amount               
          4367             3/26/2004         Brenda Bucco        $488.67              
          4368                3/26/2004      Lisa M. Arcate      495.98               
          4369                3/26/2004      Lisa Perlman        643.96               
          4370                3/30/2004      United States Tax   60.00                
                                             Court                                    
          4371                4/1/2004       The Bureau of Fire   90.00               
                                             Prevention                               
          4372                4/1/2004       Hazlet Township     50.00                
          4373                4/1/2004       Hazlet Township     25.00                
          4374                4/1/2004       Hazlet Township     100.00               
          U.S. Postal Written Correspondences                                         
               On June 9, 2004, the Consumer Affairs & Claims, Central New            
          Jersey Performance Cluster of the U.S. Postal Service, sent a               
          letter to petitioners’ counsel regarding the piece of mail at               
          issue, certified mail article No. 7194 9102 2970 0000 1909.  The            
          relevant portion of this letter states:                                     
               Our records indicate that item number 7194 9102 2970                   
               0000 1909 was delivered on May 25, 2004 to the Tax                     
               Court and signed for by “K. Mitchell”.  The item went                  
               to Clarksburg, New Jersey and was scanned incorrectly                  
               as delivered there, but was then sent on to Washington,                
               DC for delivery.  All mail for any government office in                
               Washington, DC is still being irradiated due to the                    
               anthrax ordeal from a few years ago.                                   
                                                                                     
               On August 26, 2004, the manager of the Consumer Affairs &              
          Claims, Central New Jersey Performance Cluster of the U.S. Postal           
          Service, sent a letter to chief counsel of the Internal Revenue             
          Service.  The relevant portions of this letter state:                       
               On June 9, 2004, my office responded to a letter from                  
               Mr. Melvin Ward regarding the disposition of a                         
               certified mailpiece addressed to the Tax Court in                      
               Washington, DC 20217.  I am sorry to learn that the Tax                
               Court is not accepting Mr. Ward’s mailpiece because of                 
               a missed closing date.  Our records indicated that the                 





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