Brown v. Commissioner
United States Tax Court
Ps used certified mail to send their petition to this Court. However, they did not obtain a postmark on their sender's receipt, and the envelope containing the petition bore a legible postmark date, which was 91 days after the date of the mailing of the notice of deficiency. Held, to rely on certified mail, Ps must have obtained a timely postmark on their sender's receipt. Other documentary evidence of timely mailing is not sufficient.
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Ps used certified mail to send their petition to this Court. However, they did not obtain a postmark on their sender's receipt, and the envelope containing the petition bore a legible postmark date, which was 91 days after the date of the mailing of the notice of deficiency. Held, to rely on certified mail, Ps must have obtained a timely postmark on their sender's receipt. Other documentary evidence of timely mailing is not sufficient. Sec. 301.7502-1(c)(2), Proced. and Admin. Regs.
1Opinion of the Court
HOWARD S. BROWN and JACQUELINE R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 19384-81.
United States Tax Court
T.C. Memo 1982-165; 1982 Tax Ct. Memo LEXIS 581; 43 T.C.M. (CCH) 954; T.C.M. (RIA) 82165;
March 30, 1982.
Ps used certified mail to send their petition to this Court. However, they did not obtain a postmark on their sender's receipt, and the envelope containing the petition bore a legible postmark date, which was 91 days after the date of the mailing of the notice of deficiency. Held, to rely on certified mail, Ps must have obtained…
2Cases cited9 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Fishman v. CommissionerUnited States Tax Court · 1969
- Irving and Helen Fishman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
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