In Uncategorized on 09/28/2018 at 17:29

My colleague Peter Reilly CPA has promulgated a series of laws of tax under his name. I forget which one gives me my text for today, but the purport is that filings should not be put off to the last minute. The consequences of last-minute filings are often disastrous.

Today’s victim is Connect Ya Communications, Inc., Docket No. 7661-18, filed 9/28/18, and Ch J Maurice B (“Mighty Mo”) Foley has the bad news. Connect Ya failed to connect.

“The record reflects that respondent sent a notice of deficiency to petitioner… on January 17, 2018. The 90-day period under I.R.C. section 6213(a) for filing a timely Tax Court petition as to that deficiency notice expired on April 17, 2018. The petition, filed April 20, 2018, arrived at the Court in an envelope bearing a U.S. Postal Service Click-N-Ship Priority Mail 2-day label day label dated “04/18/2018″—one day after the statutory 90-day period expired. Tracking information from the USPS Tracking Webpage (attached as Exhibit B to respondent’s August 30, 2018, motion to dismiss) shows that petition was accepted at the USPS origin facility on April 18, 2018.” Order, at pp. 1-2.

Connect Ya claims “…it attempted to mail the petition to the Court timely on April 17, 2018, but that the U.S Postal Service affixed an untimely April 18, 2018, postmark, to the mailing envelope.” Order, at p. 2.

My longer-suffering readers may remember the tale of Julie M. T. Walker, member of the Judges’ Club, and her postal mix-up, more particularly bounded and described in my blogpost “Going Postal,” 2/4/13. But at least Julie M. T.’s wrong papers got into the mail on the right day, and had the legible USPS datestamps to prove it.

Connect Ya’s attempt to prove USPS got it wrong cuts them no slack from Ch J Mighty Mo.

“Although extrinsic evidence is sometimes allowed to prove the date of mailing where an envelope containing a Tax Court petition lacks a postmark or the postmark is illegible, such evidence is irrelevant where the envelope bears a legible U.S. Postal Service postmark after the 90th day prescribed for filing a timely petition. I.R.C. sec. 7502(a); see also Shipley v. Commissioner, 572 F.2d 212, 214 (9th Cir. 1977); Kahle v. Commissioner, 88 T.C. 1063, 1068-1069 (1987); and Wiese v. Commissioner, 70 T.C. 712, 715 (1978).” Order, at p. 3.

Maybe the Connect Yas got to the post office after 5 p.m., when all the postmarking machines tick over to the next day’s date.

Takeaway- Don’t wait. If you get a SNOD or NOD, blast in a downloaded form petition claiming everything in the SNOD or NOD is wrong, and throw in the sixty buck check. You can amend later.

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