In Uncategorized on 02/01/2023 at 17:32

Amanasu Environment Corporation, Docket No. 5192-20L, filed 2/1/23, finally got the NOD more than thirty days after mailing, although an attempt to deliver was made five (count ’em, five) days before the thirty day clock ran on petitioning the NOD. Amanasu says the NOD was addressed wrong, to “Vanclover BC V6R1E4,” rather than “Vancouver BC V6R1E4,” Order, at p. 2. And that error may have impeded and delayed delivery, as IRS can’t show how Canada Post handles and delivers mail, including without limitation the name of the postie who was on duty that day, Order, at p. 3, footnote 3.

Amanasu amends its petition to raise Boechler, P. C., equitable tolling. That’s good enough for ex-Ch J L. Paige (“Iron Fist”) Marvel to toss IRS’ summary J motion. Question of fact whether delayed delivery prejudiced Amanasu.

OK, so maybe Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan might consider whether a two (count ’em, two) day delay in receipt of Deirdre’s petition prejudiced IRS. Deirdre Lenz, Docket No. 33904-21, filed 2/1/23, used FedEx 2 Day AM, to send in her petition on the last day. Of course, FedEx 2 Day AM is not one of the “blessed communion, fellowship divine” in Notice 2016-30, 2016-18 I.R.B. 676, effective April 11, 2016, and therefore gets no benefit from Section 7502 mailed-is-filed. Deirdre says “… she was unable to reach any person by telephone at the Internal Revenue Service (IRS) and consequently ‘was not aware that there were postal delivery options that were unacceptable by the IRS.’” Order, at p. 3.

Deirdre, don’t feel like the Lone Ranger. Reaching IRS by phone can be an expedition.

So what’s the difference?

  1. 1.0  Why does the ORDER OF DISMISSAL FOR LACK OF JURISDICTION not recognize that FedEx 2 Day A.M. is a sub-set of FedEx 2 Day? 2.0 The Petitioner did not rebut the Respondent’s assertion.  3.0  I think the Petitioner should have presented contrary evidence such as follows.

    4.0  IRS website lists FedEx 2 Day as “designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments.

    5.0  IRS Notice 2016-30, page 3  See link below.


    FedEx First Overnight 2. FedEx Priority Overnight 3. FedEx Standard Overnight 4. FedEx 2 Day 5. FedEx International Next Flight Out 6. FedEx International Priority 7. FedEx International First 8. FedEx International Economy

    6.0  FedEX website defines 2 Day Shipping (FedEx 2Day) | FedEx What is FedEx 2 day shipping? With FedEx 2 day shipping, your packages are delivered within 2 business days throughout the United States. You can choose from two delivery options based on your shipment’s urgency. FedEx 2Day® A.M. offers morning delivery on the second business day. FedEx 2Day® provides delivery by the end of the second business day. 7.0  The ruling cited below appears not to take into consideration that FedEx 2 day A.M. is a sub-set of FedEx 2 day (and is quicker than FedEx 2 day).The ruling appears to be contrary or a misinterpretation of  Notice 2016-30.  8.0   Private Delivery Services PDS | Internal Revenue Service

    | | | | Private Delivery Services PDS | Internal Revenue Service

    Form 706 Estate Tax Return Packages Returned If your Form 706 package was returned to you, you must |



    9.0  Docket Number: 33904-21 excerpt from page 3 of the Order:”Notice 2016-30 explicitly states that “FedEx * * * [is] not designated with respect to any type of delivery service not enumerated in this list.” Thus, FedEx 2 Day A.M., which does not appear on the list, is not a designated private delivery service.”

    Neil AJ Sullivan, CPA, TEP   PO Box 652, Purchase NY 10577 Tel  ++ 914-713-0503    Fax ++914-713-0506      email  

    The information transmitted in thisemail is intended only for the person or entity to which it is addressed andmay contain confidential and/or privileged material.  Any review,retransmission, dissemination or other use of, or taking of any action inreliance upon, this information by persons or entities other than the intendedrecipient is prohibited and may be unlawful.   If you received thisin error, please contact the sender and delete the material from any computer.   This e-mail has been created and transmitted by an automated system and maytherefore not be endorsed by a duly authorized signature.  When addressedto our clients, any opinions or advice contained in this e-mail are subject tothe terms and conditions expressed in the governing engagement letter.


  2. Mr Sullivan, all that is true. But my point is that, whatever means was used, the petition arrived two days late. Why not equitable tolling for Ms. Lenz?


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