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The address appearing on the petition is petitioner’s home
address; i.e., the same address to which the notice of deficiency
was sent. The return address appearing on the UPS label on the
“Express Pad Pak” in which the petition was sent to the Court is
Pak Mail Center 470, 11312 US Route 15-501 North, Chapel Hill,
North Carolina 27517. Pak Mail Center is an authorized agent for
UPS.
In his petition, petitioner expressly references the July 7,
2006 notice of deficiency, and he attached a copy of that notice
to his petition as an exhibit.
As indicated, respondent filed a Motion To Dismiss For Lack
Of Jurisdiction on November 17, 2006. In the motion, respondent
contends that dismissal for lack of jurisdiction is required
because petitioner failed to file a timely petition. Respondent
attached to the motion as an exhibit electronic tracking
information from UPS regarding the aforementioned “Express Pad
Pak”. That information indicates that the “Express Pad Pak” was
received by UPS at 3:40 p.m. on October 6, 2006.
Petitioner filed a Notice Of Objection to respondent’s
motion on December 11, 2006. Therein, petitioner states: “The
filing of the petition was placed in the post on the day
designated for filing.” No further information is provided, and
no documentation is attached as an exhibit.
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Last modified: November 10, 2007