Wood v. Commissioner
United States Tax Court
Petition was received and filed in the Tax Court on the 94th day after the notice of deficiency was mailed. The covering envelope was not postmarked but an undated certified mail sticker was attached. Petitioners were unable to produce a sender's receipt for certified mail postmarked before the 90th day, claiming it had been lost.
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Petition was received and filed in the Tax Court on the 94th day after the notice of deficiency was mailed. The covering envelope was not postmarked but an undated certified mail sticker was attached. Petitioners were unable to produce a sender's receipt for certified mail postmarked before the 90th day, claiming it had been lost. Held: Petitioners failed to prove that they obtained a sender's receipt properly postmarked on or before the 90th day; consequently, the actual filing date controls. The petition was not filed on time and the Tax Court has no jurisdiction. Motion to dismiss granted.…
1Opinion of the Court
ORINION
Section 6213(a), I.R.C. 1954, provides that within 90 days after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. This provision has long been held to be jurisdictional and the Tax Court has no jurisdiction unless the petition is timely filed. Nathaniel A. Denman, 35 T.C. 1140 (1961); Bloch v. Commissioner, 254 F. 2d 277 (C.A. 9, 1958). Prior to 1954 this generally meant actually filing in the Tax Court. The…
2Cases cited5 opinions
- Parsons v. SmithSupreme Court of the United States · 1959
- Denman v. CommissionerUnited States Tax Court · 1961
- Thomas and Delilah Boccuto v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Bernard Bloch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Madison v. CommissionerUnited States Tax Court · 1957
3Cited by74 opinions
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Rappaport v. CommissionerUnited States Tax Court · 1971
- Conti v. CommissionerUnited States Tax Court · 1992
- Lurkins v. CommissionerUnited States Tax Court · 1968
- Ruegsegger v. CommissionerUnited States Tax Court · 1977
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