Lincoln C. Pearson & Victoria K. Pearson v. Commissioner

149 T.C. No. 20

UNITED STATES TAX COURT LINCOLN C. PEARSON AND VICTORIA K. PEARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11084-15. Filed November 29, 2017. Under I.R.C. sec. 6213(a), the last day for Ps to petition the Court was Apr. 22, 2015. The Court received their petition via certi- fied mail on Apr. 29, 2015. The envelope containing the petition was properly addressed and had been deposited at a U.S. post office with sufficient postage prepaid through Stamps.com, a USPS-approved commercial vendor. Affixed to the envelope containing the petition was a…