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

• 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.