T.C. Sum m ary Opi ni on 20 14 -4 7

UNITED STAT ES TAX COURT ERIC LAMART SANDERS, Pe ti ti on er v . COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 99 59 -1 3S . Fi le d M ay 12 , 20 14 .
Eric Lam artSan de rs , pro se. Ali ci a A. Mazu rek , forres po nd en t.

SUMM ARY OPINION ARMEN, Sp eci al Trial Ju dg e: Thi s ca se was h eardpu rs ua ntto th e pr ov is io ns of s ect io n 7 46 3. Pur su an t t o s ect io n 7 46 3( b) , th e d eci si on to be 1
Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o the Int ern al 1 Rev enue Co de ineffe ctat t he ti m e th atth e p et it io n was fil ed , andall Ru le (co nt in ue d...)- 2 -

en te redis no t re vi ewab le by any othe r co urt, an d thi s o pi ni on sh al l n otbe tre at ed as pre ced en t fo r an y

othe r cas e. Thi s ca se forred et erm in at io n o f a d efi ci en cy an d ape na lty

is be fo re the Co urt o n re sp on de nt ’s Mo ti on To Dis m is s Fo r Lack Of Ju ris di ct io n, fi le d M arch 14 , 20 14 . Res po nd en t m ov es to di sm is s thi s ca se on th e g ro un d tha t the pe ti ti on was no t fi le d wi th inth e ti m e p res cri be d b y sec ti on62 13 (a) o r se ct io n 7 50 2. As ex pl ai ne d b el ow, we s ha ll gra ntres po nd en t’s m ot io n. Bac kg ro un d The fol lo win g i s a s umm ary of th e rel ev an t fa ct s. Pet it io ne r res id edinth e St at e o f Mi ch ig anat t he ti m e th atth e p et it io n was fil ed . On Fr id ay , Feb ru ary 1, 2 01 3, re sp on de ntm ai le d ano ti ce o f de fic ie nc y da te d Feb ru ary 2, 2 01 3, t o p et it io ne r. In t he no ti ce, res po nd en t d et erm in eda de fic ie nc y inpe ti ti on er’s Fed eral in co m e ta x a nda frau d p en al ty for 2 00 9 o f $2 4,0 51 an d $1 7,7 98 .25 , res pe ct iv el y . The n ot ic e was sen t t o p et it io ne r by certi fie d m ai l ad dr es se d t o h im

at h is ad dr es s i n Tro y , Mic hi ga n (h erei na fte r, th e Tro y , Mi ch ig an , add res s) . The U.S. Po st al Serv ic e d el iv eredth e n ot ic e o f de fic ie nc y on Tue sd ay , Feb ru ary 5, 2 01 3. (...co nt inue d) 1 refe ren ces are t o the Tax C ou rt Rul es of P ract ic e an d P ro cedur e.- 3 -

The fir stpa ge of the no ti ce o f de fic ie nc y st at es as f

ol lo ws: “ LastDay

to Fi le a Pet it io n With the Uni te d S ta te s Tax Co urt: May 3, 2 01 2” . Nin ety da y s 2 aft er the da te of t he no ti ce o f de fic ie nc y (Feb ru ary 2, 2 01 3) was M ay 3, 2 01 3, a Fri da y . On M on da y , May 6, 2 01 3, p et it io ne r fi le d ape ti ti on with thi s C ou rt s eek in g red et erm in at io n o f th e d efi ci en cy an d afrau d p en al ty. The p et it io n, wh ic h i s d at ed W edne sd ay , May 1, 2 01 3, was de li ve redto th e Co urt b y Uni te d P arce l Se rv ic e, In c. (UPS), a p riv at e d el iv ery se rv ic e, in anenve lo pe be ari ng a UPS l ab el da te d May 2, 20 13 , andin di cat in g tha t i t h adbe ensen t b y “UPS Gro un d” servi ce. The ad dr es s l is te d o n the pe ti ti on by pet it io ne r is th e sa m e Tro y , Mic hi ga n, ad dr es s t o wh ic h the no ti ce o f de fic ie nc y was s en t. The return a dd res s ap pe ari ng on th e UPS l ab el on th e en ve lo pe inwhi chth e p et it io n was sen t t o the Co urt i s the ad dr es s fo r a UPS s to re i n Tro y , Mic hi gan, an au th or iz edag en t fo r UPS. Inhi s p et it io n, p et it io ne r expr es sl y refe ren ces th e Feb ru ary 2, 2 01 3, n ot ic e of de fic ie nc y , andhe att ach eda co m pl et e co py of th atno ti ce t o h is pe ti ti on as a n ex hi bi t.

Obv io us ly, th e y ear app eari ng inth e n ot ic e o f de fic ie nc y as p artof t he 2 “ LastDay

to Fil e a Pet it io n With the Uni te d S tate s Tax Co urt” is in co rrec t an d sh ou ldin st eadbe 20 13 . W e reg ardth e erro r to be so ap pa ren t as to be ha rm le ss .- 4 -

Res po nd en t fi le d h is m ot io n t o d is m is s fo r la ckof ju ris di ct io n o n the gro un d th atth e p et it io n was no t t im el y fil ed . In thi s re ga rd , res po nd en t co nt en ds th atUPS Gro un d i s n ota “ de si gn at edde li ve ry servi ce” wi th inth e m ean in g o f se ct io n 7 50 2. The refo re, acc or di ng to res po nd en t, the pe ti ti on m us t b e tr eat edas f

il edno t o n May 2, 20 13 , th e d at e ap pe ari ng on th e UPS l ab el affi xe d t o the enve lo pe inwhi ch th e p et it io n was sen t t o the Co urt, b utrathe r on May 6, 20 13 , th e d at e th atth e pe ti ti on was a ctua ll y

rece iv edan d fi le d b y

th e Co urt. If thi s v ie w is co rrec t, the n th e p et it io n was no t t im el y fil edan d the Co urt wo ul d b e o bl ig edto gra nt res po nd en t’s m ot io n anddi sm is s thi s ca se forlac k o f juri sd ic ti on . Dis cu ss io n The Tax C ou rt i s a c ou rt o f li m it edjuri sd ic ti on an d m ay ex erci se juri sd ic ti on on ly to the ex te ntau th or iz edby Con gr es s. See sec . 74 42 ; Naf te l v . Co m m is si on er, 8 5 T.C. 5 27 , 52 9 (1 98 5) . The Co urt’s jur is di ct io n t o re de te rm in e a de fic ie nc y

is ba se d o n the is su an ce o f a v al idno ti ce o f de fic ie nc y an d the ti m el y fil in g o f a p et it io n. Rul e 1 3( a), (c) ; M on ge v. Co m mis si on er, 9 3 T.C. 2 2, 2 7 3 A tax pa y er wh o c ha ll en ge s the va li di ty of a n ot ic e o f de fic ie nc y ge ne ral ly 3 arg ue s tha t the no ti ce was no t s en t t o the tax pa y er athi s o r he r la stkn own ad dr es s. Inth e in st an t ca se , pet it io ne r ha s m ad e n o s uc h a rg um en t; furth er, the reco rd de m on st rat es th atev enif s uc h a rg um en t wer e m ad e itwou ldbe un av ai li ng gi ve n th atth e n ot ic e was m ai le d t o p et it io ne r atth e sa m e ad dr es s as th atli st edby him on hi s p et it io n. Acco rd in gl y , th e Co urt p ro ceed s o n the ba si s tha t the Feb ru ary 2, (co nt in ue d...)- 5 -

(1 98 9) ; No rm ac, In c. v. Co m m is si on er, 9 0 T.C. 1 42 , 14 7 (1 98 8) . If itap pe ars th at th is Co urt m ay

lac k juris di ct io n t o d eci de a cas e, th ensu chis su e m us t b e ad dr es se d b efo re p ro ceed in g fu rth er. Gray v. Co m m is si on er, 1 38 T.C. 29 5, 2 96 (2 01 2) , aff’d, 7 23 F.3d79 0 (7 th Cir . 20 13 ). Sect io n 6 21 2( a) ex pr es sl y au th or iz es th e Co m

m is si on er, aft er d et erm in in g a de fic ie nc y , to sen d ano ti ce t o the tax pa y er b y cert ifi edor r eg is te redm ai l. The ta xp ay er, i n turn, h as 90 da y s fr om th e d at e th atth e n ot ic e is m ai le d (n otco un ti ng Satur da y , Sun day , or aleg al ho li da y inth e Dis tri ctof C ol um

bi a as th e la stda y ) to fil e a p et it io n i n thi s C ou rt f orred et erm in at io n o f th e d efi ci en cy . Sec. 6 21 3( a). A 4 pe ti ti on is ti m el y

if i t i s fi le d wi th th e Co urt wi th in90 da y s af te r th e n ot ic e o f de fic ie nc y

is m ai le d. Id . The no ti ce o f de fic ie nc y

was m ai le d o n F eb ru ary 2, 2 01 3, an d the 90 th da y th erea fte r was Fri da y , May 3, 2 01 3, wh ic h d ay was n ota le ga l h ol id ay

inth e Dis tri ctof C ol um

bi a. See s ec. 7 50 3; Ru le 25 (b ). Ther efo re, Fri da y , May 3, 2 01 3, was th e la stda y

forpe ti ti on er t o t im el y

fil e a p et it io n wi th th is Co urt. See sec .
(...co nt inue d) 3 20 13 , no ti ce o f de fic ie nc y is va li d. If a n ot ic e is ad dr es se d t o ape rs on ou ts id e o f th e Uni te d S ta te s, the n a 4 15 0- day fil in g p eri odap pl ie s i n l ie u o f th e 9 0- da y pe rio d. Se c. 62 13 (a).- 6 -

62 13 (a). Ho wev er, the pe ti ti on was n otrece iv edan d fi le d b y th e Co urt u nt il Mo nd ay , May 6, 2 01 3. A ti m el y m ai le d p et it io n m ay

be tre at edas tho ug h i t wer e ti m el y fil ed . Sec. 75 02 (a). Thus , if a p et it io n i s re cei ve d b y th e Co urt af

te r th e expi rat io n o f th e 90 -d ay pe rio d, i t i s n ev erthe le ss de em edto be ti m el y fil edif the da te of t he U.S. Po st al Serv ic e p os tm arkst am pe d o n the en ve lo pe inwhi chth e p et it io n was m ai le d is withi n the ti m e p res cri be d fo r fi li ng . Id.; sec . 30 1.7 50 2- 1, Pr oc ed . & Adm in . Reg s. Pet it io ne r di d n otus e th e U.S. Po st al Serv ic e to m ai l h is pe ti ti on to th e Co urt. Nev erthe le ss , sen di ng a pe ti ti on by a des ig na te d p riv at e d el iv ery se rv ic e m ay als o b e tr eat edas t im el y

m ai li ng . Sec. 7 50 2( f)(1 ). Sect io n 7 50 2( f)(1 ) pr ov id es as f ol lo ws: SEC. 7 50 2( f). Treat m en t o f Pri va te Deli ve ry Serv ic es .-- (1 ) Inge ne ral .--Any

refe ren ce i n thi s s ect io n t o the Uni te d S ta te s m ai l s ha ll be tre at edas i nc lu di ng a refe ren ce t o an y de si gn at edde li ve ry

servi ce, an d a ny referen ce i n thi s se ct io n t o apo stm arkby the Uni te d S ta te s Po st al Serv ic e sh al l be tre at edas i nc lu di ng a refe ren ce t o a ny dat e rec or de d o r m ark edas d es cri be d i n p arag rap h (2 )(C) by any de si gn at ed de li ve ry servi ce. InNot ic e 2 00 4- 83 , 20 04 -2 C.B. 1 03 0, the Co m m is si on er upd at edth e li stof co m pa ni es an d c la ss es of d el iv ery se rv ic e th atco ns ti tu te de si gn at edpri va te- 7 -

de li ve ry servi ces forpu rp os es of s ect io n 7 50 2. Thus , effec ti ve Jan uary 1, 2 00 5, an d i ns of ar as UPS is co nc ern ed , th e li stof d es ig na te d p riv at e d el iv ery se rv ic es is as fol lo ws: UPS Nex t Day A ir, UPS NextDay Air Sa ve r, UPS 2 ndDay Air, UPS 2n d Day Air A.M., UPS W or ldwid e Exp res s Pl us , andUPS W or ldwid e Exp res s. See s ec. 7 50 2( f); Not ic e 2 00 4- 83 , supr a. UPS Gro un d h as no t b eende si gn at edby th e Co m m is si on er as a pr iv at e d el iv ery se rv ic e. Not ic e 2 00 4- 83 , supr a. Thu s, the ti m el y m ai li ng /t im el y

fil in g ru le of s ect io n 7 50 2 d oe s n otap pl y to “ UPS Gro un d” se rv ic e. See R aczk ows ki v. Co m m is si on er, T.C. Mem o. 2 00 7- 72 (ho ld in g i n p art th atth e ti m el y

m ai li ng /t im el y

fil in g ru le of s ect io n 7 50 2 d oe s n otap pl y to “UPS Gro un d” servi ce b ecau se su chservi ce i s n ota de si gn at edpri va te de li ve ry servi ce un de r Not ic e 2 00 4- 83 , supr a); see als o Ei ch el bu rg v. Co m m is si on er, T.C. Mem o. 20 13 -2 69 ; Sc ag gs v. Co m m is si on er, T.C. Mem o. 2 01 2- 25 8. Und er the se cir cu m st an ces , we con cl ud e th atth e p et it io n was no t fi le d withi n the requi si te pe rio d p res cri be d b y sec ti on 62 13 (a). Co ns eque nt ly, th is cas e m us t b e d is m is se d fo r la ckof ju ris di ct io n, an d we s ha ll th eref or e g ran t res po nd en t’s m ot io n. Inso ho ld in g we a ckno wled ge th atth e res ul t m ay ap pe ar h ars h, no twi th st an di ng th e fac t tha t p et it io ne r ha d n earl y 90 da y s t o fi le hi s p et it io n b ut wait edun ti l the las t m om en t t o d o s o. Ho wev er, the Co urt ca nn otrel y onge ne ral- 8 -

equi tabl e p rin ci pl es to ex pa ndth e st atut or il y pre sc rib edti m e fo r fi li ng a pe ti ti on . See Au st inv. Co m

mis si on er, T.C. Mem o. 2 00 7- 11 , 20 07 W L 10 55 22 , at * 4 (ci ti ng W oo ds v. Co m

m is si on er, 9 2 T.C. 7 76 , 78 4- 78 5 (1 98 9) ). Furth er, al th ou gh pe ti ti on er ca nn otpu rs ue hi s ca se inth is Co urt, h e is no t wi th ou t a ju di ci al rem edy . Sp eci fic al ly, pe ti ti on er m ay pa y th e ta x, fi le a cl ai m

forrefu ndwith the Int ern al Rev enue Serv ic e, an d, i f hi s cl ai m is de ni ed , su e fo r a ref

un d i n the ap pr op ria te Fed eral Dis tri ctCo urt o r th e U.S. Co urt o f Fed eral Cla im s. See McC orm ic k v . Co m m is si on er, 5 5 T.C. 1 38 , 14 2 n .5 (1 97 0) . To re fle ctth e fo reg oi ng , An o rd er g ran ti ng res po nd en t’s m ot io n a nddi sm is si ng th is cas e fo r la ckof ju ris di ct io n wi ll be en te red .