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the statute. See Lindemood v. Commissioner, 566 F.2d 646,
649 (9th Cir. 1977), affg. per curiam T.C. Memo. 1975-195;
Fishman v. Commissioner, 51 T.C. 869, 872 (1969), affd. per
curiam 420 F.2d 491 (2d Cir. 1970).
Moreover, we find that petitioner has failed to prove
the first condition imposed by the regulations, that the
petition was deposited in the mail before the last
collection of the mail on May 8, 1996, the last day of
the period prescribed for filing. See sec. 301.7502-
1(c)(1)(iii)(b), Proced. & Admin. Regs. To prove this
condition of the regulations, petitioner relies entirely
upon the testimony of Ms. Mosley. At the hearing,
Ms. Mosley testified that she mailed the petition on
May 7, 1996, by depositing it in the mailboxes located
"in the basement of our building." However, Ms. Mosley's
affidavit states that she mailed the petition by depositing
it in a mailbox in our building "just down the hall from
our office." Ms. Mosley's affidavit states as follows:
There is a U.S. Post Office mail box in our
building just down the hall from our office.
After weighing the envelope containing the
required copies of the Tax Court petition, I
affixed the necessary metered postage and hand
carried this envelope and our other outgoing mail
to that box well before 5:00 p.m. (it has a 5:00
p.m. pickup daily) on May 7, 1996, just as I do
every day before I leave the office at 5:00 p.m.
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