United States Tax Court Decision for the Week – You be the Judge

United States Postal  Postmark Used to Decide Whether Petition Was Timely

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court dismissed for lack of jurisdiction an individual’s untimely petition challenging a deficiency, finding that a timely postmark from the postage software the individual used must be disregarded in favor of the U.S. Postal Service postmark that indicated the petition was mailed the day after the United States Tax Court filing due date.

JOSEPH SANCHEZ,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-223

Leave a Reply

Your email address will not be published. Required fields are marked *

Time limit is exhausted. Please reload CAPTCHA.