Kahle v. Commissioner
United States Tax Court
The envelope in which the petition was mailed to the Court bears a clearly legible postmark date of the 91st day after the mailing of the notice of deficiency. Held: Whether made by a private postage meter or by the U.S.
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The envelope in which the petition was mailed to the Court bears a clearly legible postmark date of the 91st day after the mailing of the notice of deficiency. Held: Whether made by a private postage meter or by the U.S. Postal Service, a postmark after the prescribed date is conclusive as to the date of mailing for purposes of sec. 7502, I.R.C. 1954. Therefore, petitioner cannot present evidence as to the date of mailing, the petition was not timely filed, and the Court is without jurisdiction.
1Opinion of the Court
OPINION
PARKER, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the year 1981 in the amount of $6,339. The matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction, on the ground that the petition was not filed within the time prescribed by section 6213(a) and section 7502.1
On April 3, 1985, respondent mailed a statutory notice of deficiency to petitioner by certified mail. The 90th day after April 3, 1985, was Tuesday, July 2, 1985, which was not a legal holiday in the District of Columbia. On Wednesday, July 17, 1985, the Court…
2Cases cited8 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Brown v. CommissionerUnited States Tax Court · 1982
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Gustafson v. CommissionerUnited States Tax Court · 1991
- 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990
- Romann v. CommissionerUnited States Tax Court · 1998
- Lozier Corp. v. Douglas Cty. Bd. of Equal.Nebraska Supreme Court · 2013
17 more not listed; retrieve them via the Exa API.