In Uncategorized on 06/05/2019 at 15:43

I Know There Are Variations, I Just Picked One

My understanding of the meaning of this word is “compassion, fellow-feeling.” There are many transliterations and as many variant pronunciations. But the underlying emotion is the same.

A docket search shows counsel moved to withdraw before Judge Albert G (“Scholar Al”) Lauber tossed his client’s petition for lateness. I expect counsel has already received The Phone Call. See my blogpost thus entitled.

The opinion is Curtiss T. Williams, 2019 T. C. Memo. 66, filed 6/5/19. I blog it for the laundry list of the ways and means Tax Court uses to suss out the timely delivery of a petition when USPS fails to provide a legible postmark, which Judge Scholar Al kindly lays out for us. Save this list for your briefing file.

But counsel’s declaration under penalty of perjury in support of timely mailing (Section 7502 mailed-is-filed) falls way short. While the usual delivery time from point of mailing (counsel’s home) to the hands of the hard-laboring intake clerks and flailing datestampers at the Glasshouse is seven (count ‘em, seven) days, and the max Tax Court ever saw was eight days, this one got there in 36 days. The date of the petition doesn’t match the date of mailing stated in counsel’s declaration. And getting caught in the Thanksgiving-New Year’s flood of mail can’t explain 36 days.

I’m not saying counsel did or said anything wrong. I have no personal knowledge; and let any one of us who has never blown a deadline cast the first cliché.

But I have sympathy for counsel. This is one tough story.


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