Friday, March 30, 2007
- July 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.