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Pepperdine University School of Law

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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.

http://taxprof.typepad.com/taxprof_blog/2007/03/what_can_brown_.html

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Tracked on Mar 30, 2007 7:24:44 PM

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