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$6,825 for their 2001 tax year. Petitioners’ petition needed to
be filed with the Court by April 5, 2004, which was not a
Saturday, a Sunday, or a legal holiday in the District of
Columbia, for it to be timely filed pursuant to section 6213(a).
It was not received and filed by the Court until May 25, 2004;
thus, respondent moved to dismiss this case for lack of
jurisdiction pursuant to Rule 36(a).
Petitioners’ petition was sent in an envelope properly
addressed to this Court by certified mail, article No. 7194 9102
2970 0000 1909. Petitioners’ counsel received a return receipt
confirming that the petition was received by the Court on May 25,
2004. The envelope containing the petition received by the Court
(collectively termed, piece of mail at issue) did not bear a U.S.
Postal Service postmark or any other U.S. Postal Service mark.
Instead, the envelope bears a privately metered postmark dated
March 30, 2004.
Canceled Checks
The Court received eight canceled checks into evidence at
trial. Melvyn Ward, P.A., petitioners’ counsel, was the payor of
these checks. These checks were issued as follows:
1(...continued)
to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011