3800 = 3877

In Uncategorized on 03/25/2020 at 19:12

That’s not grade school arithmetic gone bonkers, that’s Ch J Maurice B (“Mighty Mo”) Foley again tossing a late-filed petition in Josefa Castillo, Docket No. 18336-19L, filed 3/25/20. Jo’s time to petition the NOD was extended by the Guralnik shutdown rule, as to which see my blogpost “Neither Equity Nor Designation,” 6/2/16. Notwithstanding the foregoing, Jo was  249 (count ‘em, 249) days with her petition.

But Jo has an argument. “…petitioner asserts/indicates that: (1) respondent has not provided a properly completed U.S. Postal Service Form 3877 establishing the IRS sent the notice of determination by certified mail to petitioner at her last known address on December 11, 2018; and (2) the U.S. Postal Service never delivered that notice of determination to her.” Order, at p. 2.

Oh no, please, Ch J Mighty Mo, not “asserts/indicates”! That’s son of “and/or.” As a much more exalted Personage put it “But let your ‘Yes’ be ‘Yes,’ and your ‘No,’ ‘No.’ For whatever is more than these is from the evil one.”

Anyhow, whether she asserts or indicates or simply says, Jo loses.

“Contrary to petitioner’s argument, however, even without the presumption of official regularity afforded by a properly completed USPS Form 3877, the IRS can still prevail so long as it provides evidence of mailing that is ‘otherwise sufficient’. As respondent notes in his … Response, attached as Exhibit B to respondent’s motion to dismiss is a USPS Form 3800 which includes a U.S. Postal Service postmark … and a certified mail number that matches the certified mail number on the notice of determination.” Order, at p. 2. (Citation omitted).

The USPS Form 3800 is the green slip the postal clerk gives you when you send a certified letter, showing postage paid, addressee, and USPS date stamp. It’s just as good as a Form 3877 Proof of Mailing “because reasons.” As my granddaughters say. But Ch J Mighty Mo indicates the reasons.

“…the procedures authorized by I.R.C. section 6212(a) and (b) for sending a notice of deficiency apply to the mailing of a notice of determination issued pursuant to I.R.C. section 6320 and/or 6330. A notice of determination issued in a collection due process case that is mailed in accordance with section 6212(a) and (b) is sufficient to start the 30-day period within which a taxpayer may appeal the determination to the Tax Court under section 6330(d). If a notice of determination issued pursuant to section 6330 is properly mailed to a taxpayer’s last known address by certified mail, the date on which the taxpayer actually receives the notice of determination is irrelevant in determining whether a petition appealing that determination was filed within the 30-day period prescribed in section 6330(d)(1).” Order, at p. 2 (Citations omitted).

I’ll overlook the “and/or” in the foregoing paragraph, lest I be accused of piling on after the whistle.

So 3800 does equal 3877, when you’re playing post office. But see my blogpost “Form Over Substance?” 12/23/15. Maybe this time IRS got the Form 3800 gambit right, unlike Latrina Gray’s case/





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