In Uncategorized on 12/18/2019 at 17:41

James J. Lillie & Donna Lillie, Docket No. 17056-19, filed 12/18/19, raise an interesting question: Does Section 7502 apply if USPS returns the timely filed Priority Mail envelope (paid with basic postage)?

Here’s the story, Jim & Donna sent in the petition with the $7.35 basic postage prepaid, but didn’t pay for certified mail service. USPS bounced the envelope back to Jim & Donna, and they volleyed it back to 400 Second Street with the additional postage paid.

By the time it reached the Glasshouse, the ninety days had run. IRS moves to toss for late filing.

Jim & Donna cite the Reg.

“26 C.F.R. 301.7502-1(c)(1) dictates the petition must be contained in an envelope, be properly addressed to the Court, and be deposited within the prescribed time in the mail in the United States with sufficient postage prepaid. Here, the envelope was properly addressed to the Court and deposited with the USPS with sufficient postage to get the envelope to its destination in the flat rate Priority Mail envelope.” Order, at p. 2.

What means “sufficient postage”?

Ch J Maurice B (“Mighty Mo”) Foley also wants to know.

He orders Jim & Donna to file a supplement to their response to IRS, wherein  “petitioners shall set forth and discuss fully: (1) whether petitioners requested the petition deposited … be sent to the Tax Court by both priority mail and certified mail; and (2) whether the USPS properly returned the envelope bearing that petition for lack of proper postage to petitioners.” Order, at p. 2.

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