For ease of reference and to better understand the nature of the issues which arise in this appeal, it may be helpful to include some background information.

On September 7, 1994, the Board received the request referred to above. On September 29, 1994, the Board responded with a letter extending the time for issuing its decision letter to January 7, 1994. The requester appealed the decision of the Board to extend the statutory 30_day time limit. The Commissioner’s office opened Appeal M_9400568 to deal with the time extension appeal.