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filing a petition with this Court expired on August 1, 2001.1
The petition was received and filed by this Court on August 10,
2001, 99 days after the mailing of the notice of deficiency.2
The petition was mailed to the Court in a properly addressed
envelope bearing a privately metered postmark dated August 1,
2001, and showing the point of origin as Oakland, California.
Affixed to the envelope is a certified mail sticker. Neither the
envelope nor the certified mail sticker bears any U.S. Postal
Service postmark. Additionally, the sender’s receipt does not
contain a U.S. Postal Service postmark.
Respondent contends that this case should be dismissed
because the petition was not filed within the time prescribed by
section 6213(a) or section 7502.3 Petitioners claim that their
petition is timely because the envelope containing the petition
bears a timely postmark date and is properly addressed with the
correct postage.
This Court’s jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
1Aug. 1, 2001, was a Wednesday and was not a legal holiday
in the District of Columbia.
2Aug. 10, 2001, was a Friday and was not a legal holiday in
the District of Columbia.
3Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: May 25, 2011