T.C. Mem o. 2 01 6- 91

UNITED STAT ES TAX COURT

THOMAS W . ALLIBONE, Pet it io ne r v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 15 39 9- 15 W
. Fi le d M ay 5, 2 01 6.

St ev enN. Berkan d S te ph enJ. Ro se n, fo r pe ti ti on er. Mar iann a Lvo vs ky andJo hn T. Arthur , forres po nd en t.

MEMORANDUM OPINION COLVIN, Ju dg e: Thi s ca se is be fo re the Co urt o n re sp on de nt ’s m ot io n t o di sm is s fo r la ckof ju ris di ct io n. Fo r th e rea so ns di sc us se d b el ow, we wi ll de ny res po nd en t’s m ot io n.- 2 -

[* 2] Pet it io ne r co m

m en cedth is whi st le bl owe r pr oc eed in g p ur su an t t o s ect io n 76 23 (b )(4 ). Res po nd en t the n m ov edto di sm is s fo r la ckof ju ris di ct io n, an d

1 pe ti ti on er fi le d a n o pp os it io n t o re sp on de nt ’s m ot io n. A h eari ng was h el d o n Feb ru ary 24 , 20 16 . For p ur po se s o f de ci di ng res po nd en t’s m ot io n, we co ns id er th e und is pu te d i nf

orm at io n i n the pl ead in gs , res po nd en t’s m ot io n a ndth e do cu m en ts att ach edto th e m ot io n, an d p et it io ne r’s op po si ti on . Bac kg ro un d Pet it io ne r res id edinPen ns y lv an iawhen he fil edth e p et it io n. Pet it io ne r fi le d aFo rm

21 1, Ap pl ic at io n fo r AwardforOrig in al In fo rm at io n, d at edJu ly 28, 2 00 9, wi th th e In te rn al Rev enue Serv ic e (IR S). The Fo rm 21 1 was sen t fo r pr oc es si ng to th e IRS Whi st le bl owe r Offi ce i n S t. Cl ou d, Mi nn es ot a (Whis tl eb lo wer Offi ce). St ev enJ. Mi tz el , a m an ag em en t an al y stwith th e Whis tl eb lo wer Offi ce, s ig ne d a ndda te d the fin al de te rm in at io n l et te r in th is
cas e o n M ay

6, 2 01 5. Mr . Mit zel ’s st an da rdpra ct ic e is to de li ve r fi na l de te rm in at io n l et te rs to th e unp os te d m ai l atth e co ll ect io n b in at t he gro up se cret ary’ s d es k a ndth ento reco rdth e act io n i n the IRS e- tra k C la im Acti on Lis ti ng , whi chMr. Mi zel di d a t 8 :1 3 a .m . onMay 6 with re sp ectto th e Unl es s o th erwi se in di cat ed , sec ti on refe ren ces are t o the Int ern al Rev enue 1 Co de ineffe ctat a ll rel ev an t t im es , andRu le refe ren ces are t o the Tax C ou rt Rul es of Prac ti ce an d P ro cedur e. W e ro un d m on et ary am ou nt s t o the ne ares t d ol lar.- 3 -

[* 3] de te rm in at io n l et te r atis su e h ere. Th e st an da rdpra ct ic e o f th e Whis tl eb lo wer Offi ce i s tha t the sec ret ary ap pl ie s p os ta ge to all m ai l i n the unpo st edm ai l b in an d de li ve rs th e o ut go in g m ai l t o aU.S. Pos ta l Se rv ic e m ai lb ox at 3 p.m . eve ry bu si ne ss da y . USPS cu st om ari ly col le ct s the m ai l fr om th e o ut go in g m ai l b ox at 3: 15 p.m . each bu si ne ss da y . The s ecre tary was wo rk in g o n M ay

6, 2 01 5. Acco rd in g t o h is de cl arat io n, at10 :2 6 a .m . onMay 6, Mr. Mi tz el cal le d pe ti ti on er’s at to rn ey , Mr. Berk, an d t ol d h im th e fi na l d et erm in at io n l et te r ha d be enm ai le d. Mr . Mit zel ’s dec larat io n s ta te s tha t h e d oc um en te d the ph on e cal l b y
m ak in g an e -tr ak

en try; ho wev er, the re i s n o e -tr aken try referri ng to th atcal l. Pet it io ne r fi le d the pe ti ti on inth is cas e o n J un e 8 , 20 15 , 33 da y s af te r May 6. Dis cu ss io n The is su e fo r de ci si on is whet he r th e p et it io n fi le d o n J un e 8 , 20 15 , 33 da y s aft er re sp on de ntass ert s tha t the fin al de te rm in at io n l et te r was m ai le d, was ti m el y fil edwithi n 3 0 d ay s o f th e m ai li ng of t he IRS’ fin al de te rm in at io n l et te r. If th e pe ti ti on was t im el y

fil ed , we hav e juri sd ic ti on with re sp ectto th e fi na l de te rm in at io n. If n ot , th e cas e m us t b e d is mis se d fo r la ckof ju ris di ct io n. I. In tro du ct io n The Tax C ou rt m ay

ex erci se juri sd ic ti on on ly to the ex te ntex pr es sl y pr ov id edby Con gr es s. See sec . 74 42 ; Br em anv. Co m m is si on er, 6 6 T.C. 6 1, 6 6- 4 -

[* 4] (19 76 ); s ee, e.g ., Rul es 13 , 34 0( b) . Sect io n 7 62 3( b) (4 ) pr ov id es th atth is Co urt h as juri sd ic ti on with re sp ectto m at te rs ad dr es se d i n a ny det erm in at io n m ad e in res po ns e to a whi st le bl owe r cl ai m un de r se ct io n 7 62 3( b) . Mor e sp eci fic al ly,
se ct io n 7 62 3( b) (4 ) pr ov id es th at“ [a]ny de te rm in at io n re ga rd in g a n awardun de r pa rag rap h (1 ), (2 ), or(3) m ay , withi n 3 0 d ay s o f su chde te rm in at io n, b e ap pe al ed to th e Tax Co urt (a ndth e Tax Co urt s ha ll ha ve juri sd ic ti on with re sp ectto su ch
m at te r).” Thus , th is Co urt h as juri sd ic ti on un de r se ct io n 7 62 3( b) (4 ) whe n (1 ) th e IRS m ak es any

de te rm in at io n re ga rd in g a n a wardun de r parag rap h (1 ), (2 ), or(3) ;
an d (2 ) a p et it io n i nv ok in g o ur juri sd ic ti on ov er tha t m at te r is ti m el y fil ed . See Kas pe r v. C omm is si on er, 1 37 T.C. 37 , 41 (20 11 ). II. Ana lysis To p rev ai l, re sp on de ntm us t s ho w th ro ug h d ire ctev id en ce tha t the Whi st le bl owe r Offi ce m ai le d the fin al de te rm in at io n l et te r m or e th an30 da y s be fo re p et it io ne r fi le d the pe ti ti on on Ju ne 8, 2 01 5. Se e id . at 4 1- 42 . The Co m m is si on er i s g en eral ly ent it le d t o areb ut tabl e p res um pt io n o f de li ve ry

up on pr es en ta ti on of e vi de nc e o f pr op er m ai li ng . See i d. at44 (ci ti ng Hagn er v . Uni te d St at es , 28 5 U.S. 4 27 , 43 0 (1 93 2) , God frey v. Uni te d S ta te s, 9 97 F.2d33 5, 3 38 (7t h Ci r. 19 93 ), an d Do ol in v. Un it edSta te s, 9 18 F.2d15 (2dCir . 19 90 )). InKasp er we he ldth atth e 3 0- da y

pe rio d fo r ti m el y

fil in g ape ti ti on un de r se ct io n 7 62 3( b) (4 )- 5 -

[* 5] be gi ns on th e d at e o f th e m ai li ng or p ers on al de li ve ry of t he de te rm in at io n
no ti ce an d tha t the Co m

mis si on er’s s ub m is si on of i nd ire ctev id en ce s uc h a s te st im on y of h ab itor s tand ardbu si ne ss pra ct ic e is in su ffi ci en t t o p ro ve th e d at e o f
m ai li ng of afin al de te rm in at io n l et te r in a whi st le bl owe r cas e. Id . at 4 4- 45 . In Kas pe r we sa id : W e can no t fi ndth atco m

pl ianc e wit h s tand ard* * * [o pe rat in g pr oc edur es ] withi n the Whi st le bl owe r Offi ce, s tand in g a lo ne , perm it s a fi nd in g tha t the de ni al let te rs inqu es ti onwere m ai le d t o p et it io ne r[.] * * * [T]he C omm is si on er m us t p ro ve by dire ctev id en ce the da te an d factof m ai li ng or p ers on al de li ve ry of t he no ti ce t o the whi st le bl owe r. * * * [I d. at45 .] Res po nd en t re li es onreco rd s tha t M r. Mi tz el create d (e -tr aken tri es an d a de cl arat io n a tt ach edto th e m ot io n) whi chsh ow tha t, as su m in g the Whi st le bl owe r Offi ce’s s tand ardbu si ne ss pra ct ic es were fo ll owe d h ere, the fin al de te rm in at io n le tt er was m ai le d o n M ay 6, 2 01 5. Re sp on de ntha s n otpro du ceda cert ifi ed
m ai li ng rece ip t o r an y

othe r di rectev id en ce s ho win g tha t the fin al de te rm in at io n le tt er was m ai le d o n M ay 6, 2 01 5 (o r an y

othe r da te ). Thu s, re sp on de ntrel ie s o n th e st an da rdop erat in g p ro cedur es withi n the Whi st le bl owe r Offi ce t o e st ab li sh th e
m ai li ng da te at i ss ue he re. W e reject edth atap pr oa chinKasp er v . Comm is si on er, 13 7 T.C. at44 -4 5.- 6 -

[* 6] Res po nd en t co nt en ds th atth e ci rcu m st an ces of t he m ai li ng of the fin al de te rm in at io n l et te r inth is cas e are di st in gu is habl e fro m th os e in Kasp er b ecau se , acco rd in g t o M r. Mi tz el ’s dec larat io n, M r. Mi tz el ’s e-traksyste m en try sh ows th at he cal le d p et it io ne r’s co un se l, Mr . Berk , to tel l h im th atth e fi na l d et erm in at io n le tt er h adbe enm ai le d. Re sp on de ntco nt en ds th atMr. Mi tz el ’s ph on e cal l t o pe ti ti on er’s co un se l p la cedpe ti ti on er o n a ctua l n ot ic e th atth e fi na l d et erm in at io n le tt er was m ai le d o n M ay 6, 2 01 5, g iv in g h im

am pl e ti m e to ti m el y

fil e h is pe ti ti on . W e d is ag ree t ha t a p ho ne cal l es tabl is he s tha t the fin al de te rm in at io n le tt er was m ai le d o n M ay 6. Fi rs t, the reco rdis m

urky regard in g the ph on e cal l; whi le th e aff

id av itsays p reci se ly whe n the cal l o ccu rredan d tha t an e-trakreco rd
was create d, the e-traken tri es att ach edto th e m ot io n d o n otrefe r to su cha cal l. Eithe r way

itdo es no t m at te r be cau se at b es t fr om res po nd en t’s s tandpo in t, s uc h a ph on e cal l wo ul d re fle ctMr. Mi tz el ’s bel ie f th atth e fi na l d et erm in at io n l et te r ha d be enor wo ul d b e m ai le d b utis no t d ire ctev id en ce o f m ai li ng . W e are aware o f no
au th or ity forth e n ot io n tha t the run ni ng of t he 30 -d ay pe rio d u nd er s ect io n 76 23 (b )(4 ) co m

m en ces be cau se of aph on e cal l, an d re sp on de ntha s p res en te d n o arg um en t o r rat io na le forsu cha ho ld in g h ere. Cf . Lun sf or d v . Comm is si on er, 1 17 T.C. 15 9, 1 61 (20 01 ) (i nt erp ret in g c ol le ct io n due pro ces s s ta tu te an d re gu la ti on s- 7 -

[* 7] un de r se ct io n 6 33 0( d) (1 ) to requi re a " de te rm in at io n" to be inth e fo rm of a writ te n n ot ic e). The ex hi bi ts att ach edto res po nd en t’s m ot io n a ndth e Mi tz el de cl arat io n pr ov id e o nl y

ev id en ce o f th e Whis tl eb lo wer Offi ce’s s tand ardbu si ne ss pra ct ic es co nc ern in g the m ai li ng of f in al de te rm in at io n l et te rs . This ev id en ce d oe s n ot
sa ti sf y th e st an da rdest ab li sh edby K as pe r. To re fle ctth e fo reg oi ng , An ap pr op ria te ord er wi ll be is su ed
.