The only case out of Tax Court today (1/24/12) was a failure-to-submit-documents in a collections alternative, that isn’t worth commenting on. So here is a scrap that may be of interest.
Don’t throw to the wrong base, it could be expensive. Case in point, Shawn P. Bowen & Michelle L. Bowen, Docket No. 24457-11S, order entered 1/24/12. Taxpayers filed at 400 Second Street, N.W., 134 days after SNOD, so IRS says “Class dismissed!”
Taxpayer says “Our CPA mailed the petition and the $60 check payable to US Tax Court on the last day set forth in the SNOD to Internal Revenue Service, P.O. Box 331, Bensalem, PA 19020-8517, and when that was returned unprocessed he sent it to 400 Second Street, N.W.”
No good, says Chief Judge Colvin. Section 7502(a) doesn’t apply because you mailed to the wrong place. The magic language in 7502(a)(2)(B) is “properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed….” Your petition wasn’t properly addressed. And I have no authority to extend the statutory time to file your petition.
Tax professionals– if you’re petitioning the Tax Court, go to the Tax Court website and read the Taxpayer Information, even if you’ve done it many times.