Inbody, Chief Judge.
INTRODUCTION
The question presented in this appeal is the legal issue of whether the 3-day mailing rule set forth in Neb. Ct. R. Pldg. § 6-1106(e) applies to extend the 60-day period for a taxpayer to file a petition for redetermination with the Nebraska Department of Revenue (the Department) pursuant to Neb.Rev.Stat. § 77-2709(7) (Cum.Supp.2012). We conclude that it does not.
STATEMENT OF FACTS
On April 16...
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