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that petitioners’ petition was delayed because of errors made by
the U.S. Postal Service in the transmission of the mail.
(3) What Caused the Delay?
Mistakes occur and the delay at issue was the result of
such. The facts indicate that the U.S. Postal Service missent
the piece of mail at issue to Clarksburg, New Jersey, a location
this piece of mail should have never reached had it been handled
properly. There the U.S. Postal Service incorrectly scanned it
delivered, instead of scanning it missent. This may have
perpetuated the delay. A careful review of the envelope in which
petitioners’ petition was mailed supports a finding that it was
properly addressed to this Court in Washington, D.C. Given these
unique circumstances, together with all of the other evidence
presented, we find that petitioners have provided specific
evidence that the delay resulted from errors made by the U.S.
Postal Service.
(4) Conclusion
We hold that the preponderance of the evidence establishes
that petitioners have satisfied the timely-mailing/timely-filing
requirements set forth in section 301.7502-1(c)(1)(iii)(B)(2),
Proced. & Admin. Regs. Therefore, respondent’s motion to dismiss
for lack of jurisdiction will be denied.
An appropriate order
will be isued.
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