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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.
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