Irvin Kirschenbaum - Page 7

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          constituted “normal” delay in his case and the cause of such                
          delay.  Petitioner’s belief that error in the transmission of               
          mail caused the petition to arrive on the 100th day--13 days                
          after the petition was allegedly mailed-–is unfounded.  He is               
          essentially claiming, on the basis of “chance”, and without                 
          evidentiary support, that compounded human errors, including mail           
          lodged in mail boxes or drop slots and accidental mailing to                
          Washington State, may have delayed the receipt of his petition by           
          this Court by 10 days beyond its ordinary delivery time.                    
          Petitioner’s argument, without corroboration, is mere conjecture            
          and does not meet the criteria established in section 7502 and              
          its regulations.  See sec. 301.7502-1(c)(1)(iii)(b), Proced. &              
          Admin. Regs.                                                                
               In the alternative, Mr. Rosenberg argues that because he did           
          not know that the date could be altered on the T-1000 or how to             
          alter the date on the T-1000 at the time of the mailing, then he            
          could not have altered the postage date on the envelope of the              
          petition; thus, “it was as good as a date stamp at the U.S. Post            
          Office or by certified mail.”  This argument has no basis in the            
          law.  The regulations state the specific criteria that must be              
          met if a taxpayer does not use a U.S. Postal Service postmark,              
          and instead chooses to use a private postage meter postmark to              
          mail and file time-sensitive documents with the Court.                      

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Last modified: May 25, 2011