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the time prescribed by section 6213(a) or section 7502.1 As
explained below, we shall grant respondent’s motion.
Background
Respondent sent a notice of deficiency to petitioner by
certified mail on February 6, 2006.2 In the notice, respondent
determined a deficiency in petitioner’s Federal income tax for
the taxable year 2000 of $21,997, as well as additions to tax of
$4,298.62 under section 6651(a)(1) for failure to file a return,
$4,776.25 under section 6651(a)(2) for failure to pay tax, and
$1,010.24 under section 6654(a) for failure to pay estimated tax.
The 90th day after respondent mailed the notice of
deficiency was Sunday, May 7, 2006. The following day, Monday,
May 8, 2006, was not a legal holiday in the District of Columbia.
The petition was received and filed by the Court on
Wednesday, May 10, 2006.3 The envelope in which the petition was
received bore a FedEx Express USA Airbill with handwritten
entries dated May 8, 2006 (customer handwritten label). The
customer handwritten label specifies “FedEx Priority Overnight--
Next business morning” as the requested delivery service.
Affixed to the envelope is an electronically generated FedEx
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
2 Petitioner’s last known address is not at issue.
3 Petitioner resided in Longmont, Colorado, at the time
that the petition was filed.
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Last modified: May 25, 2011