Federal Express First Overnight delivery service, that is, as Shelby Nash-Hunter learns in a designated hitter, Docket No. 28031-12, filed 6/21/13, Judge Goeke finding that Shelby is a day late and a lot more than a dollar short.

Shelby responds to a SNOD with a letter sent by FedEx First Overnight. The online dispatch date is Day Ninety, so Section 7502 bails out Shelby if Fed Ex First Overnight is one of the chosen few Private Delivery Services (PDSs) blessed by IRS.

Let’s not worry about whether the letter can be deemed to be a petition. We needn’t get there.

Judge Goeke: “In Notice 2004-83, 2004-2 C.B. 1030, an updated list of companies and classes of delivery service that constitute ‘designated delivery service’ for purposes of section 7502 was established by the Commissioner. Notice 2004-83 expressly states that FedEx is not designated with respect to any type of delivery service not expressly identified in its listing. See Scaggs v. Commissioner, T.C. Memo. 2012-258; Austin v. Commissioner, T.C. Memo. 2007-11.” Order, at p. 2.

For more about the Scaggs case, see my blogpost “A Busy Day”, 9/10/12.

Now the IRS has blessed only some of FedEx’s multiplicitous means of getting paper from any place to 400 Second Street, N.W., in Our Nation’s Capital.

Judge Goeke: “Insofar as FedEx is concerned FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First are among the delivery services explicitly listed in Notice 2004-83. FedEx Overnight is not explicitly listed in Notice 2004-83 as a ‘designated delivery service’. Thus, the timely mailing/timely filing rule of section 7502 does not apply to FedEx First Overnight.” Order, at p. 2.

Shelby withdraws any opposition to IRS’ motion to dismiss for want of jurisdiction.

I quote myself: “But wouldn’t it be nice if IRS included the approved list in the notice telling taxpayers where, where and how to file a Tax Court petition? Maybe we should add a category to ‘Don’t Ambush the Indians’, 4/7/11, ‘Don’t Ambush the Accountants, Either’, 8/7/11 and ‘Don’t Ambush the IRS’, like ‘Don’t Ambush the Taxpayers’.” From my above-cited blogpost “A Busy Day.”