Carl K. Klotzsche, Docket No. 11833-23S, filed 1/8/24, is a day ate and more than a dollar short, with his petition from $6800 in deficiencies over two years. He tried filing on Day 90, but claims DAWSON locked him out, so he finally filed on Day 91.

“This contention arguably raises section 7451(b)(1), which provides that when a ‘filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days.’ DAWSON is a ‘filing location’ under this provision. Sanders, 160 T.C., slip op. at 9; see § 7451(b)(2)(B).

‘To determine whether the tolling period under section 7451(b)(1) applies to an electronically filed petition, the Court distinguishes ‘between the availability of the Court’s system and user-specific issues.’ Sanders, 160 T.C., slip op. at 10. A DAWSON outage that affects the public’s ability to file petitions renders DAWSON ‘inaccessible or otherwise unavailable to the general public,’ thereby triggering the tolling period. See id. at 11. Conversely, problems that an individual filer experiences while DAWSON is operational do not trigger the section 7451(b)(1) tolling period. See id.

“In his Response petitioner acknowledges that he could access DAWSON on [Day 90], but alleges that he could not upload his Petition onto the system despite several attempts. However, the Court’s own records show DAWSON was operational at all relevant times. The Court’s website allows users to view DAWSON’s system status. See United States Tax Court, https://status.ustaxcourt.gov/. The system recorded no downtime on [Day 90].” Order, at p. 4.

Sanders, of course, is poor Antawn Jamal Sanders, 160 T. C. 16, filed 6/20/23, whose sad tale I told in my blogpost “In The Midnight Hour,” 6/20/23. Antawn was eleven ( count ’em, eleven) seconds late with his filing.

Carl shares his fate, and Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan tosses him.

Taishoff says it might be well, despite all the encouraging words on the Tax Court website, that if you’re going to file electronically, you have a fourteen-year-old IT wizard handy (unless you’re a fourteen-year-old IT wizard yourself) as you log on and prepare to file. And have a prepaid envelope from an approved PDS addressed to The Glasshouse on DAWSON’s Creek ready to send off with a duplicate original petition in it, in case the new, improved, jim-handy (ya sure, ya betcha) DAWSON website leaves you up DAWSON’s creek.