T.C. Memo. 2001-27
UNITED STATES TAX COURT
ESTATE OF MARGUERITE M. CRANOR, DECEASED, JOHN R.
PHILLIPS, JR., ADMINISTRATOR AD LITEM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15171-99. Filed February 8, 2001.
P’s counsel deposited an envelope containing P’s
petition with FedEx on the 87th day after R mailed the
notice of deficiency. The envelope bore the correct
name, address, and ZIP code for this Court. FedEx held
the envelope at a FedEx office rather than delivering
it and later returned it to the sender. P’s counsel
re-sent the petition with FedEx, and the petition was
delivered to the Court on the 101st day after the
notice of deficiency was sent. R filed a motion to
dismiss for lack of jurisdiction.
1. Held, the envelope was properly addressed as
required by sec. 7502(a)(2)(B), I.R.C.
2. Held, further, P’s petition was timely filed
because it was timely sent. See sec. 7502(a), (f),
I.R.C. Thus, we will deny R’s motion to dismiss for
lack of jurisdiction.
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