This time it’s IRS being deft but slimy. The tale is told an undesignated hitter from Ch J Michael B. (“Iron Mike”) Thornton, Barry Leonard Bulakites, Docket No, 16878-14, filed 9/24/14.

For background, see my blogpost “Mail Call”, 9/16/11. Section 7502 “mailed is filed” applies only to private delivery services (like UPS or FedEx) blessed by IRS, and not even all services offered by the blessed ones are included in IRS’ largesse.

Barry Leonard is a belt, suspenders and crazy-glue kind of guy, so he sent off duplicate originals of his petition on the same day (being the last day of the magic 90-day period) both by FedEx First Overnight and USPS Certified Mail.

The intake squad at 400 Second Street, NW, getting what looks like two petitions, opens two docket numbers.

No biggie, right? Close one on ground of duplication, and go on with the case.

Now here’s where IRS gets crafty and slimy.

FedEx First Overnight is not on the magic list. Other FedEx services are; so be careful, practitioner. Read my blogpost aforementioned, get the final regs, check out the services, and ask for the right one. Remember, like aircraft exit signs, the right one may not be the fastest or nearest. So mailing on the last day (or rather, delivery to the person in purple-and-grey) doesn’t help Barry Leonard. He’s a day late and much more than a dollar short.

His certified mail version does satisfy Section 7502, so Barry Leonard is timely.

You can guess what IRS does, and you gotta give them credit for craft and sleaze.

They move to close the timely petition (the certified job) for duplication, leaving the FedEx wrong job, which would set up a motion to dismiss for lack of jurisdiction (untimely filing).

Their attorney is lucky I’m not a judge and didn’t have this case.

They did have Ch J Iron Mike, who is positively douce (as they say in Edinburgh) to IRS, closing out the FedEx petition and leaving the certified job, “…to afford petitioner the greatest protection under section 7502, I.R.C….”, Order, at p. 2.

One Taishoff “Oh Please” to IRS.