That’s Ch J Maurice B (“Mighty Mo”) Foley giving the bad news to Rami A. Fares & Eman S. Fares, Docket No. 8685-20, filed 9/10/21.* The last day for them to file their petition from three (count ’em, three) years’ worth of SNODs was 3/5/20. Tax Court got the same on 7/10/20, when once again the postal workers might enter The Glasshouse in the Stateless City.

Alas, the envelope wherein said petition (signed 3/17/20) resided was postmarked 3/18/21 [sic]; I suspect typos at p. 1 of said Order. If I am correct, the postmark would have been 3/18/20, and the reference to 7/10/21 in the order should be 7/10/20.

Howbeit, “(I)n their petition, petitioners conceded that the petition was being filed after the filing deadline set forth in the notice of deficiency. In their objection to respondent’s motion to dismiss, petitioners further agree that the petition was not timely filed. Petitioners, however, contend that extenuating circumstances, namely the COVID-19 pandemic, were the reason for the late filing and request that the Court deny respondent’s motion to dismiss.” Order, at p. 1.

But the postmark was the same day Tax Court closed its doors, so Rami and Eman were late anyway, even if Tax Court stayed open. Hence Section 7502 mailed-is-filed avails them naught.

And the goalline save by Steve Mnuchin and the Treasury Munchkins (see my blogpost “The Quinzieme Juillet,” 4/10/20) is no help for Rami and Eman.

“The extension granted by Notice 2020-23, however, only applied to petitions due between the dates of April 1, 2020 through July 14, 2020 and, thus, that extension does not benefit petitioners in this case.” Order, at p. 2.

If you were late when the doors closed at the Glasshouse, nothing else counts.

*Rami Fares 8685-20 9 10 21