Leonard and L. Melnik Grossman - Page 15

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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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