TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, March 30, 2007

What Can Brown Do For You? Can't Save Tax Court Petition Dropped Off at UPS on 91st Day

  • UpsJuly 7:  IRS mails notice of deficiency to Taxpayer
  • October 5 (last day to file petition in Tax Court):  Taxpayer says he dropped petition off at local post office in the evening, but cannot produce a receipt
  • October 6:  Date typed on petition;
  • October 6, 3:40 p.m.:  Package received by UPS (per tracking record)
  • October 10:  Petition arrives at Tax Court via UPS

In Raczkowski v. Commissioner, T.C. Memo. 2007-72 (3/29/07), the Tax Court yesterday granted the IRS's motion to dismiss for lack of jurisdiction:

[T]he date on which an item is recorded electronically to the database of UPS is treated as the postmark date for purposes of section 7502.

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Recently I assisted a client in preparing his paperwork to file a petition at the U.S. Tax Court. In my emails and letters to him, I emphasized,Make sure you mail the petition and accompanying docum... [Read More]

Tracked on Mar 30, 2007 4:24:44 PM

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