Miami Tax Court Report Back
Judge Ronald L. Buch – timely filed petition?
IRS filed a motion to dismiss for lack of jurisdiction. The USPS click and ship process was used by a representative of the taxpayer. She printed the label with payment from the USPS site at 11:48 pm. Petition had to be timely filed by 12 – 12 minutes later. IRS averred that it was impossible for her to print, stick and deliver the petition to the USPS in Jupiter, FL within 12 minutes as the petitioner’s address was about 20 minutes from the USPS. What IRS did not know, as testified, was that the petitioner had moved, and lived 3 minutes from the USPS. This evidence was led in court. So it was possible to timely mail the package by 12 with the click and ship label.
Will the court accept that the click and ship label system with evidence that the petition was mailed by 12 at the USPS constitute timely filing in terms of the Regs. 7502? Judge Buch will deliver his judgment later, and will consider the Boultbee T.C. Memo. 2011-11 judgment.
For further information, do not hesitate to connect with me on TaxConnections.
Subscribe to TaxConnections Blog
Enter your email address to subscribe to this blog and receive notifications of new posts by email.