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This matter is before the Court on respondent's motion to
dismiss for lack of jurisdiction. Respondent contends that this
case should be dismissed on the ground that the petition was not
filed within the 90-day period prescribed by section 6213(a).
The facts have been fully stipulated, and the stipulation of
facts and the attached exhibits are incorporated by this
reference. Petitioners resided in San Francisco, California,
when they filed their petition.
On January 23, 1998, respondent sent by certified mail a
notice of deficiency to the petitioners' last known address at
867 45th Avenue, San Francisco, California. The 90-day period
for timely filing a petition with this Court expired on Thursday,
April 23, 1998, which date was not a legal holiday in the
District of Columbia.
On April 23, 1998, petitioner wife delivered an envelope
containing the Tax Court petition to the Mail Pouch, a private
delivery service located in San Francisco, California.
Petitioner wife was informed by a clerk at the Mail Pouch that
the postage she had applied to the envelope was insufficient and
that an additional 55 cents of postage was required. Petitioner
wife paid the additional postage, and the Mail Pouch employee
affixed a private postmark, dated April 23, 1998, in the amount
of 55 cents to the envelope. Petitioner wife made a photocopy of
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