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filed within the 90-day period prescribed by section 6213(a)1 as
augmented by section 7502 and the regulations thereunder.
The notice of deficiency in this case was mailed on May 24,
1996. The 90-day period under section 6213(a) for timely filing
a petition expired on Thursday, August 22, 1996. Petitioner's
petition was properly addressed and mailed2 to the Tax Court in a
large envelope bearing a privately metered postmark dated August
20, 1996. The postmark also indicates the origin of mailing as
Fort Lauderdale, Florida.3 The petition was received and filed
by the Court on August 26, 1996, 4 days beyond the period for
filing prescribed by section 6213(a).
Generally, the Court does not have jurisdiction over a case
unless the petition is filed within the 90 days allowed by
section 6213(a). Under section 7502, however, some relief is
provided in those cases where the petition is mailed within the
90-day period but received for filing after the expiration of
that period. Section 7502(a) provides that the date of the U.S.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended.
2The petition was mailed to the Court by certified mail.
However, this does not afford petitioner any relief, since the
regulation dealing with certified mail, sec. 301.7502-1(c)(2),
Proced. & Admin. Regs., applies only if the taxpayer has an
employee of the U.S. Postal Service postmark the sender's
receipt. There is no evidence that this was done here.
3The petition lists petitioner's residence as Pompano Beach,
Florida.
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Last modified: May 25, 2011