- 8 - date was a Sunday, the filing deadline was extended to Monday, August 16, 1999. See sec. 7503. The envelope in which petitioner mailed his 1998 income tax return bears a U.S. Postal Service postmark date of August 16, 1999, and petitioner’s return was received by respondent’s service center 2 days later. Accordingly, because petitioner’s return was timely mailed, it is treated as having been timely filed. See sec. 7502(a). Because petitioner timely filed his 1998 income tax return, we hold that he is not liable for the addition to tax under section 6651(a)(1). C. Conclusion Reviewed and adopted as the report of the Small Tax Case Division. To reflect our disposition of the disputed issues, Decision will be entered for respondent as to the deficiency in income tax and for petitioner as to the addition to tax.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011