T.C. Memo. 1995-491
UNITED STATES TAX COURT
PETER R. LITTLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3822-95. Filed October 11, 1995.
Peter R. Little, pro se.
Blaise Gately Dusenberry and Andrew R. Ceccherini, for
respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1
All section references are to the Internal Revenue Code,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent's Motion to Dismiss for Lack of Jurisdiction. The
question presented is whether petitioner filed his petition
within the 90-day period prescribed by sections 6213(a) and 7502.
Background
On November 30, 1994, respondent mailed five separate
statutory notices of deficiency to petitioner Peter R. Little
(petitioner) determining deficiencies in and additions to his
Federal income taxes for the years and in the amounts as follows:
Additions to tax
Year Deficiency1 Sec. 6651(a)(1) Sec. 6654
1988 $13,470.04 $1,603.01 $359.92
1989 11,297.00 945.75 199.38
1990 22,364.83 2,354.46 525.37
1991 22,352.19 2,017.05 372.79
1992 18,029.00 213.25 ---
1
The deficiencies were determined without regard to either withholding tax
credits under section 31 or credit for certain payments to which petitioner is
entitled. See sec. 6211(b)(1).
The deficiencies in income taxes are based on respondent's
determination that petitioner failed to report substantial income
from Princeton University and the Asia Foundation, as well as
from other sources, on timely filed income tax returns for the
years in issue. The additions to tax under section 6651(a)(1)
are based on respondent's determination that petitioner's failure
to timely file income tax returns for the years in issue was not
due to reasonable cause. Finally, the additions to tax under
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section 6654(a) are based on respondent's determination that
petitioner failed to pay the requisite estimated income taxes for
the years in issue.
There is no dispute regarding the date on which the notices
of deficiency were mailed to petitioner. There is also no
dispute regarding the fact that the notices of deficiency were
mailed to petitioner at his last known address.
Petitioner filed a petition for redetermination with this
Court on March 9, 1995, which date is 99 days after the mailing
of the notices of deficiency. The petition, which was signed by
petitioner and dated February 26, 1995, was mailed to the Court
in a properly addressed envelope bearing a private postage meter
postmark date of Monday, February 27, 1995.2 The envelope, which
was approximately 9-1/2 x 12-1/2 inches in size, does not reflect
either the sender's return address or any designation by the
sender of the class of mail service desired.
The envelope in question is not torn, damaged, or unusually
soiled, nor does it appear to have been abused. There are no
Postal Service markings, stamps, or imprints appearing on the
envelope, such as a postage due stamp or an imprint indicating
the class of mail assigned to the envelope. The only marking on
the envelope is the docket number of this case, which was placed
on the envelope by Court personnel.
2
The private postage meter label affixed to the envelope
reflects postage of $3. The envelope contained petitioner's 11
page petition with exhibits and his delinquent income tax returns
for the 5 years in issue. Petitioner testified that the envelope
weighed approximately a pound.
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The petition was mailed to the Court from New York, New
York.3 The parties agree that the ordinary delivery time for a
properly addressed envelope sent from New York, New York, to
Washington, D.C., is 3 days.
Respondent bases her motion to dismiss on the ground that
petitioner failed to file his petition within the time prescribed
in section 6213(a) or section 7502. Petitioner filed an
Objection to respondent's motion asserting that he timely mailed
the petition and that, in his experience, the mailing time for
large envelopes or "flats" between New York, New York, and
Washington, D.C., is often as long as 2 weeks.
Hearings were conducted in this case on June 28, July 19,
and August 16, 1995. Although petitioner was unable to attend
the first two hearings, he did appear at the third hearing on
August 16, 1995, and presented testimony, as well as oral
argument and a written statement pursuant to Rule 50(c) in
opposition to respondent's motion to dismiss. Counsel for
respondent appeared at the hearings and presented argument in
support of the pending motion.
3
Petitioner resided in Norwalk, Conn., at the time the
petition was filed.
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Discussion
This Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. Rule 13(a), (c); Pugsley v. Commissioner,
749 F.2d 691, 692 (11th Cir. 1985); Levitt v. Commissioner, 97
T.C. 437, 441 (1991); Monge v. Commissioner, 93 T.C. 22, 27
(1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
Once the Commissioner mails a valid notice to the taxpayer's last
known address, section 6213(a) provides in pertinent part that
the taxpayer must file a petition with this Court within 90 days
(or 150 days if the deficiency notice is mailed to the taxpayer
outside of the United States).
In certain circumstances, section 7502 provides that a
timely mailed petition will be treated as though it were timely
filed. Where, as here, the postmark in question is made by a
private postage meter, the provisions implementing the "timely
mailing/timely filing" rule are contained in section 301.7502-
1(c)(1)(iii)(b), Proced. & Admin. Regs. Those provisions provide
in pertinent part:
(b) If the postmark on the envelope or wrapper is
made other than by the United States Post Office, (1)
the postmark so made must bear a date on or before the
last date, or the last day of the period, prescribed
for filing the document, and (2) the document must be
received by the agency, officer, or office with which
it is required to be filed not later than the time when
a document contained in an envelope or other
appropriate wrapper which is properly addressed and
mailed and sent by the same class of mail would
ordinarily be received if it were postmarked at the
same point of origin by the United States Post Office
on the last date, or the last day of the period,
prescribed for filing the document. However, in case
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the document is received after the time when a document
so mailed and so postmarked by the United States Post
Office would ordinarily be received, such document will
be treated as having been received at the time when a
document so mailed and so postmarked would ordinarily
be received, if the person who is required to file the
document establishes (i) that it was actually deposited
in the mail before the last collection of the mail from
the place of deposit which was postmarked (except for
the metered mail) by the United States Post Office on
or before the last date, or the last day of the period,
prescribed for filing the document, (ii) that the delay
in receiving the document was due to a delay in the
transmission of the mail, and (iii) the cause of such
delay. * * * [Emphasis added.]
The validity of this regulation has been upheld. Lindemood v.
Commissioner, 566 F.2d 646, 649 (9th Cir. 1977), affg. T.C. Memo.
1975-195; Fishman v. Commissioner, 420 F.2d 491, 492 (2d Cir.
1970), affg. 51 T.C. 869 (1969).
The notices of deficiency in the present case were mailed to
petitioner on November 30, 1994. Consequently, the 90-day period
for filing a timely petition with this Court expired on Tuesday,
February 28, 1995. Although the envelope in which the petition
was mailed to the Court bears a private postage meter postmark
date of February 27, 1995, the 89th day after the mailing of the
notices of deficiency, the envelope was not received by the Court
until March 9, 1995, 10 days after it was purportedly mailed.
Obviously, the petition was not received by the Court within the
normal mailing time between New York, New York, and Washington,
D.C., in respect of an item of first class mail. Consequently,
under section 301.7502-1(c)(1)(iii)(b), Proced. & Admin. Regs.,
petitioner must establish that: (1) The envelope bearing the
petition was actually deposited in the mail in a timely fashion,
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(2) the delay in receiving the envelope was due to a delay in the
transmission of the mail, and (3) the cause of such delay.
During the course of the hearing conducted in this case on
August 16, 1995, petitioner stated that he distinctly remembers
the circumstances surrounding the mailing of the envelope bearing
the petition filed in this case. In particular, petitioner
related to the Court that on the afternoon of February 27, 1995,
he went to the U. S. Post Office located at Grand Central Station
in New York City with the intent of mailing his petition.
However, after finding a long service line at the post office,
petitioner returned to his office where he used a private postage
meter to place sufficient first class postage on the envelope.
Petitioner states that he then returned to the post office at
approximately 5:15 p.m. and dropped the envelope bearing the
petition in the slot reserved for metered mail.
It is petitioner's view that the envelope bearing the
petition was not delivered to the Court within the ordinary
mailing time between New York, New York, and Washington, D.C.
because he failed to mark the envelope "First-Class Mail", and,
thus, it is likely that the envelope was erroneously processed as
a piece of third class mail. Petitioner adopted this view based
on a conversation with a Postal Service employee stationed at a
post office in Norwalk, Connecticut, his city of residence.
Petitioner alleges that the normal mailing time of a piece of
third class mail from New York, New York, to Washington, D.C., is
8 to 9 days.
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Based on the record presented, we hold that petitioner has
failed to satisfy his burden of proof. The proof submitted by
petitioner is limited to his testimony at the hearing on August
16, 1995, and the statements contained in his Rule 50(c)
statement. Petitioner states that he distinctly remembers
placing the envelope bearing the petition in the metered mail
slot at the U. S. Post Office located at Grand Central Station in
New York City at approximately 5:15 p.m. on February 27, 1995.
Unfortunately, without more, we are unable to accept uncritically
petitioner's professed recollection of the events surrounding the
mailing of the petition. See Tokarski v. Commissioner, 87 T.C.
74, 77 (1986) (the Court is not required to accept a taxpayer's
self-serving testimony as gospel). Such professed recollection
does not, by itself, constitute convincing proof that the
envelope bearing the petition was timely deposited in the United
States mail on the critical date. Under the circumstances, we
hold that petitioner failed to prove that the envelope actually
entered the United States mail system on February 27, 1995, as
alleged.
Even if petitioner is deemed to have satisfied the timely
mailing requirement of the three-prong test of section 301.7502-
1(c)(1)(iii)(b), Proced. & Admin. Regs., there is no evidence in
the record demonstrating either that the delay in the delivery of
the envelope was due to a delay in the transmission of the mail
or the cause of any such delay. See Grassam v. Commissioner,
T.C. Memo. 1994-504. We observe that the envelope is not torn,
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damaged, or unusually soiled, nor does it have any unusual
markings or imprints that might suggest that it was lost or
delayed prior to being delivered to the Court. Moreover,
petitioner's belief that the envelope bearing the petition may
have been erroneously processed as third class mail is not
supported by any evidence in the record.
Consistent with the foregoing, petitioner cannot avail
himself of the relief provided in section 7502. Because his
petition was not timely filed under section 6213(a) or section
7502, respondent's motion to dismiss for lack of jurisdiction
will be granted.4
To give effect to the foregoing,
An order granting respondent's
motion and dismissing this case for
lack of jurisdiction will be entered.
4
Although petitioner cannot pursue his case in this
Court, he is not without a judicial remedy. Specifically, he may
pay the tax, file a claim for refund with the Internal Revenue
Service, and, if his claim is denied, sue for a refund in the
appropriate Federal District Court or the United States Court of
Federal Claims. McCormick v. Commissioner, 55 T.C. 138, 142
(1970).