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C. Memo. 1996-379 and cases cited therein. January 7 2015 and before November 10 2015 to move for dismissal for lack of argument is unavailing. CMS UNITED STATES TAX COURT WASHINGTON DC 20217 LINDA JEAN MATUSZAK Petitioner s v. Docket No. 471-15 COMMISSIONER OF INTERNAL REVENUE Respondent. A notation that the petition was mailed on January 6 2015 and it was filed with the Court on January 7 2015. Monday October 13 2014 was Columbus Day a Federal holiday. -3- Moreover even if petitioner...
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