Legal Opinion
Lewis v. United States
District Court, E.D. California
Decided September 24, 1996No. CIV-S-95-2308 DFL PANPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER
LEVI, District Judge.
This ease presents the curious question of what proof of timely postmark may be offered by a taxpayer when the Internal Revenue Service (IRS) receives a filing several days after the due date, by first class mail, and does not keep the envelope. According to the IRS, the only proof admissible is “direct” evidence of a timely postmark as opposed to proof of timely mailing from which a timely postmark might be inferred.
Frank Lewis alleges that on April 15,1993, he timely mailed his application for an automatic extension for filing the Lewises’…
2Cases cited14 opinions
- Casell Randle, George Austin and Holmes Communications v. Lasalle Telecommunications, Inc., D/B/A Chicago Cable TvCourt of Appeals for the Seventh Circuit · 1989
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
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3Cited by3 opinions
- Maine Medical Center v. United StatesDistrict Court, D. Maine · 2011
- Dennis v. Department of Revenue, Tc-Md 091424d (or.tax 9-8-2010)Oregon Tax Court · 2010
- McCaffery v. United StatesUnited States Court of Federal Claims · 2021