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September 7, 1999, was the last date for petitioner to timely
file a petition in the Tax Court. See sec. 6213(a).
B. The Envelope Sent on September 3, 1999
On Friday, September 3, 1999, petitioner’s attorney, J.
Allen Reynolds III (Reynolds), and his secretary, Brenda Brown
(Brown), prepared an airbill that Reynolds attached to a Federal
Express Co., Inc. (FedEx)1 envelope containing the petition at
issue in this case. An airbill is the standard multipart form
completed by persons sending items via FedEx within the United
States. Reynolds addressed the airbill to: “Clerk, United State
[sic] Tax Court, 400 Second Street, NW, Washington, D.C. 20217".
That is substantially the correct name and is the correct street
address, city, and ZIP code for this Court.
Reynolds and Brown marked the boxes on the airbill “FedEx
Standard Overnight - Next Business Afternoon” and “Hold
Saturday”. The “Hold Saturday” box is under the heading “For
HOLD at FedEx Location check here”. Reynolds believed that,
because he checked “FedEx Standard Overnight – Next Business
Afternoon” and “Hold Saturday”, FedEx would not deliver it to the
Tax Court on Saturday, September 4, 1999, but would deliver it on
Tuesday, September 7, 1999. Reynolds deposited the envelope
1 FedEx is a private delivery service for purposes of sec.
7502(f) with respect to its FedEx Standard Overnight and FedEx
Priority Overnight Service. See Notice 99-41, 1999-2 C.B. 325.
For simplicity, we assume that actions taken relating to
preparation of the airbill and the sending of the petition were
taken by J. Allen Reynolds III.
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