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Section 6212(a) expressly authorizes the Commissioner, after
determining a deficiency, to send a notice of deficiency to the
taxpayer by certified or registered mail. The taxpayer, in turn,
has 90 days (or 150 days if the notice is addressed to a person
outside of the United States) from the date that the notice of
deficiency is mailed to file a petition with this Court for a
redetermination of the contested deficiency. Sec. 6213(a).
There is no dispute in this case that respondent mailed the
notice of deficiency to petitioner on February 6, 2006. The 90th
day thereafter was Sunday, May 7, 2006. Thus, the last day
allowed by law to file a petition in this case was Monday, May 8,
2006, which was not a legal holiday in the District of Columbia.
See secs. 6213(a), 7503. However, as previously stated, the
petition was not received or filed by the Court until Wednesday,
May 10, 2006.
Petitioner contends that her petition was timely filed
because she gave it to the front desk clerk of the Days Inn on
the morning of Monday, May 8, 2006, for pickup later that day by
FedEx.
A timely mailed petition may be treated as though it were
timely filed. Sec. 7502(a). Thus, if a petition is received by
the Court after the expiration of the 90-day period, it is
nevertheless deemed to be timely filed if the date of the U.S.
Postal Service postmark stamped on the envelope in which the
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Last modified: May 25, 2011