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for FedEx Priority Overnight delivery. Thus, the date on the
label is treated as the postmark date for purposes of section
7502. See Notice 97-26, supra.
The Days Inn where petitioner left the petition for pickup
by FedEx is not a PDS. See Notice 2004-83, supra. Thus, the
handing-over of the petition to the Days Inn front desk clerk on
May 8, 2006, does not help petitioner.7
Finally, petitioner argues that she did nothing wrong in
handing over her petition to the Days Inn front desk clerk on May
8, 2006. However, even if we were inclined to do so, the Court
cannot rely on general equitable principles to expand the
statutorily prescribed period for filing the petition. See and
compare Woods v. Commissioner, 92 T.C. 776, 784-785 (1989).
7 Compare Estate of Cranor v. Commissioner, T.C. Memo.
2001-27, where we held that a petition sent by FedEx 4 days
before the last filing date was timely mailed, even though it was
not delivered, but rather returned to the sender because the
sender, who had properly addressed the airbill, had erroneously
checked the “Hold Saturday” box thereon.
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Last modified: May 25, 2011