In Uncategorized on 08/15/2013 at 15:25

Or both of your clients’ petitions in one envelope. CSTJ Panuthos unravels this one in a designated hitter, Desiree Broadnax, Docket No. 6179-13, filed 8/15/13.

Des’ petition gets tossed for late filing (no jurisdiction). Des’ counsel replies that the petition that IRS claims was late-filed was a duplicate of an earlier petition he sent, together with a petition for an unrelated client, both of which were timely. He put them both in the same USPS Express Mail envelope.

CSTJ Panuthos: “The record–which includes the Supplemental Response filed by petitioner on July 3, 2013, and the sworn Affidavit attached thereto–reveals that on March 4, 2013, a member of petitioner’s counsel’s staff went to the U.S. Post Office and mailed two petitions–one for petitioner and one for a different taxpayer–in the same envelope. Attached to petitioner’s Response was a receipt from the U.S. Postal Service dated March 4, 2013, showing that an envelope weighing 14.40 oz was sent to the Court on that date. The envelope bearing the same tracking number as that listed on the receipt was received by the Court on March 5, 2013, but the Court has record only of having received the other taxpayer’s petition. In addition, the petition that was received weighed approximately half of the weight indicated on the U.S. Postal Service receipt. Further, the Court’s own records show that accompanying the other petition was a check for $120: twice the Court’s $60 filing fee.” Order, p. 1.

Because of these “unusual circumstances”, Judge Panuthos treats Des’ petition as timely, and orders IRS to file and serve an answer.

A personal note: Years ago, doing bank servicing, we sent off two loan payoff checks and documents in the same envelope. The envelope was lost. A total disaster. Separate envelopes ever after.

Takeaway–Separate envelopes, separate checks.



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