Tax Ct. erred in dismissing as untimely taxpayer’s petition to review notice of tax deficiency, where record showed that last day to seek said review was April 21, 2015, and that Tax Court received said petition on April 29, 2015. While envelope containing petition did not have U.S. postmark, but rather had postmark generated from postage meter in taxpayer’s counsel’s office, 26 CFR section 301.7502-1(c)(1)(iii)(B)(1) treats said filing as timely where: (1) postmark was dated April 21, 2015; (2) Commissioner accepted taxpayer’s contention that envelope had actually been delivered to post office on April 21, 2015; and (3) Commissioner acknowledged that certified mail often takes eight days to reach Tax Court from Utah. Moreover, Tax Court erred in relying on different section that provides for appropriate treatment for envelopes of late pleadings having both private and U.S. postmarks.
Federal 7th Circuit Court
Civil Court
Income Tax