IRS has some ‘splainin’ to do, and Ch J L. Paige (“Iron Fist”) Marvel is all agog for IRS’ ‘planation in Donald Albont Watkins & Kathy L.  Watkins, Docket No. 500-17S, filed 3/24/17.

Dates matter here, so I’m including them.

IRS hit Donald Albont & Kathy L. with a SNOD. When Donald Albont & Kathy L. petitioned same, IRS claimed “too late, no jurisdiction,” and threw in proof of mailing date as September 14, 2016.

All hands agree that Donald Albont & Kathy L. submitted their petition after December 13, 2016. Apparently the USPS postmark establishes that beyond mayhap or peradventure.

But Donald Albont & Kathy L. riposte as follows. “Stamped on the first page of that notice as the ‘Last day to file petition with US tax court’ was December 31, 2016. On March 23, 2017, petitioners filed a response in objection to the motion to dismiss, replying explicitly to each allegation made by respondent and emphasizing their reliance on the December 31, 2016, deadline stamped on the notice of deficiency.” Order, at p. 1.

Well, we all know that Section 6213 (a) says that the date specified by the Secretary (of the Treasury, or his or her delegate) as the last day to file is what controls.

So IRS has the aforesaid ‘splainin’ to do.

And maybe they should take a close look at their stamps.