Traxler v. Commissioner
United States Tax Court
Held, a line date stamped on an envelope by the receiving Post Office for postal control purposes is not a postmark. Held, further, since there was no postmark on the envelope sent by certified mail which contained the statutory notice of deficiency to the petitioners herein, the date of mailing of the notice of deficiency, for purposes of sec. 6213(a), is the date on which the Internal Revenue Service deposits the notice of deficiency with the Post Office as evidenced…
Read the full summary
Held, a line date stamped on an envelope by the receiving Post Office for postal control purposes is not a postmark. Held, further, since there was no postmark on the envelope sent by certified mail which contained the statutory notice of deficiency to the petitioners herein, the date of mailing of the notice of deficiency, for purposes of sec. 6213(a), is the date on which the Internal Revenue Service deposits the notice of deficiency with the Post Office as evidenced herein by the date of the postmark stamped on the postal receipt for certified mail (Form 3877). Held, further, respondent's…
1Opinion of the Court
SUPPLEMENTAL OPINION
Sterrett, Judge:
In our opinion deciding a procedural issue involved in this case ( 61 T.C. 97 (1973)), we denied respondent’s motion to dismiss the case for lack of jurisdiction since we concluded that the petition herein was timely filed. The particular issue involved therein was the question of when a notice of deficiency was “mailed” for purposes of section 6213(a) where the date of the postmark on the envelope containing the notice differed from both the date on which the Internal Revenue Service physically delivered the notice to the Post Office and the date on the…
2Cases cited2 opinions
- United States v. Charles T. MaudeCourt of Appeals for the D.C. Circuit · 1973
- Traxler v. CommissionerUnited States Tax Court · 1973
3Cited by22 opinions
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Lewy v. CommissionerUnited States Tax Court · 1977
- Levy v. CommissionerUnited States Tax Court · 1981
- Grisham v. United StatesDistrict Court, S.D. New York · 1983
- Lundy v. CommissionerUnited States Tax Court · 1997
17 more not listed; retrieve them via the Exa API.