The following appeared today on the Tax Court website, in red letters: “The U.S. Postal Service (USPS) has informed the Tax Court that due to a mail processing equipment failure at the facility which processes the Court’s First Class mail, First Class mail delivery to the Court has been temporarily suspended. USPS anticipates that delivery will resume at the earliest on Thursday, June 27. Until then, the USPS will deliver only Third Class, Express, and Priority mail. The Court will post advisories if circumstances change.”

No certified or registered either, guys; take out that  old dog-eared copy of Notice 2004-83, 2004-2 C.B. 1030, and send in those petitions.