T.C. M em o . 2 0 1 9 -6 6

UNITED STATES TAX COURT

CURTISS T. W ILLIAM S, Pet i t io n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 5 7 3 -1 5
. Fi l edJ u n e 5 , 2 0 1 9
.

Pau l W . J on es , fo r p et i t i o n er. Sky l er K. Bradb u ry

an d Dav i dW . So ren s en , fo r res p on d en t .

M EM ORANDUM OPINION LAUBER, J u d g e: Cu rren t l y b efo re the Co u rti s a m o ti o n b y th e In t ern al Rev enu e Serv i ce (IRS o r res p o n d en t ) t o d i s m i s s th i s cas e fo r l acko f juri s d i ct i o n
o n th e g ro u n dth atth e p et i t i o n was n o tfi l edwi th i n t h e t i m e p res cri b edb y s ect i o n- 2
-

[* 2 ] 6 2 1 3 (a). 1 Pet i ti o n er co n t en d s thatth e p et i ti o n was t i m el y m ai ledan ds o
s h o u ldb e d eem edt i m el y fi l edp u rs u an t t o s ect i o n 7 5 0 2 . Fi n d i n g thatp et i t i o n er h as n otcarri edh i s b u rd en o f p ro v i n g t h atth e p et i t i o n was t im el y m ai l ed , we wi l l g ran tres p o n d en t ’ s m ot i o n . Back gro u n d Th e fo l l o w i n g fact s are d eri vedfro m th e p art i es ’ p l ead i n g s , m o t i o n p ap ers , an d th e ex h i b i t s an dd ecl arat io n s at t ach edth eret o . Pet i t i o n er res i d edi n Fl o ri d a wh en h i s p et i t i o n was fi l ed
. OnSep t em

b er 4 , 2 01 4 , th e IRS s en tp et i t i o ner, b y cert i fi edm ai l t o h i s l as t kn o wn ad dres s , a n o ti ce o f d efi ci en cy fo r t ax y ears 2 0 1 0, 2 0 11 , an d2 0 1 2. Pet i
t i on er’ s at t o rn ey

p rep areda p et i t i o n s eek i n g red et erm i n at i o n o f t h e d efi ci en ci es . Hi s at t o rn ey

was affi l i at edwi th a l aw fi rm i n Sal tLak e Ci ty , Ut ah , an d req u es t ed Sal tLak e Ci ty as the p l ace o f t ri al . Th e p et it i o n b ears th e at t orn ey ’ s s i g n atu re an d i s d at edNo v em

b er 2 9 , 2 0 14
. A p et i t i o n s eek i n g red et erm i n at i o n o f t h e d efi ci en ci es ati ss u e was du e t o b e fi led in th i s Co u rtwi th i n 9 0 d ay s , i .e., b y Decem b er 3 , 2 0 1 4 . See s ec. 6 2 1 3(a). Th e Co u rtrecei v edth e p et it i on o n J an uary8 , 2 01 5 , 3 6 d ay s aft er t h e du e d at e.

1 Al l s t atut o ry

referen ces are t o th e In t ern al Rev en u e Co de i n effect fo r t h e y ears ati s s u e, an dal l Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an d Pro cedure u n l es s o th erwi s e i n di cat ed
.- 3
-

[* 3 ] Th e en v el o p e i n wh i ch th e p et i t i o n was m ai l edwas p ro p erl y ad dres s edt o th e Tax Co u rt . Th e en v el op e b ears U.S. p o s t ag e s t am p s an dth u s ap p ears t o h av e b een d el i v eredb y

th e U.S. Po s t al Serv i ce (USPS). Ho wev er, t h e en v el o p e b ears n o d is
cern ab l e p o s t m arkan dh as n o o th er m ark i n g s affi x edb y th e USPS. Pet i t i o ner h as s up p li eda d ecl arat i o n u n der p en al ty o f p erju ry

fro m h i s at t o rn ey , wh o s tat es th ath e recal l s p rep ari n g th i s p et i t i o n b ecau s e h i s d au g h t er was
s ch edu l edt o h av e s u rg ery o n Decem

b er 3 , 2 0 1 4 , th e p et i ti o n ’ s du e d at e. He recal l s t h ath e “ h ada fu l l d ay o f ap p o in t m en t s an dwas n o tab l e t o p rep are t h e p et i
t i on u n t i l th e ev en i n g b efo re t h e s u rg ery .” (Th i s reco ll ect i o n s eem s i n co ns i s t en t wi th th e d at e n ex tt o h i s s i g n atu re o n th e p et i t i on , wh i ch i s No v em b er 2 9 , n o tDecem b er 2 .) He s t at es thath e draft edthe p et i t i o n ath o m e, affi x ed“p o s t ag e s t am ps fro m h i s h o m e,” an dd ep o s i t edth e p et i t i o n i n a m ai l bo x “ o u t s i d e o f th e Un i t ed St at es Po s tOffi ce at3 3 50 S. 2 9 4 0 E., Sal tLak e Ci ty , UT 8 4 1 0 9 l at e i n th e ev en i n g o f Decem

b er 2 , 2 0 1 4.” He s p ecu l at es th at“ th e d el i v ery o f t h e p et i t i o n was d el ay edi n th e p o s t al s y st em .” Acco rd i n g t o USPS d el i verys t an d ard s , an i t em s en t fro m th i s ZIP Co d e i n Sal t L ak e Ci ty wo ul dn o rm al ly

arri v e i n W as hi n g t o n , D.C., wi th i n s ev en d ay s . 2

2 W e t ak e ju d i ci al n o t ice o f USPS s t an d ard s u n d er Ru l e 2 0 1 o f t h e Fed eral Ru l es o f Ev i d en ce, ap p l i cab l e t o th i s Co u rtp u rs u an tt o s ect i o n 7 4 5 3 an d Ru l e (co n ti n u ed ...)- 4
-

[* 4 ] Di s cu s s i o n Th i s Co u rti s a co u rto f l i m i t ed juri s d i ct i o n an dm ay ex erci s e ju ri s d i ct i o n
o n l y t o t h e ex t en t ex pres s ly

au th o ri zedb y

Co n g res s . Naft el v . Co m m i s s i on er, 8 5 T.C. 5 2 7 , 5 2 9 (1 9 8 5 ); Brem an v . Co m m i s s i on er, 6 6 T.C. 6 1 , 6 6 (1 9 7 6). “ J u ri s d i ct i on m u s t b e s h o wnaffi rm at i v el y , an dp et it i on er, as th e p art y i n v o k i ng o u r ju ri s d i ct i o n * * * , b ears th e b u rd en o f p ro v i n g thatwe h av e ju ri s d i ct io n o ver * * * [t he] cas e.” Dav i d Du n g Le, M .D., In c. v . Co m m i ss i on er, 1 1 4 T.C. 2 6 8 , 2 7 0 (2 0 0 0), aff’ d , 2 2 F. Ap p ’ x 8 3 7 (9 th Ci r. 2 0 0 1 ); s ee Feh rs v . Co m m i s s i o ner, 6 5 T.C. 3 4 6 , 3 4 8 (1 9 7 5 ); Wh eel er’ s Peach tree Ph arm acy , In c. v . Co m m i s s i o n er, 3 5 T.C. 1 7 7 , 1 8 0 (1 9 6 0 ). To m eetth i s b u rd en , “p et i t i o ner m u s tes t ab l i s h affi rm at i vel y al l fact s g iv i n g ri s e t o o u r ju ri s d i ct i o n . ” Dav idDu n g Le, M .D., In c., 1 1 4 T.C. at2 7 0
. Sect io n 6 2 1 3 (a) p ro v i d es , i n th e cas e o f a n o ti ce ad dres s edt o a t ax p ay er wi th i n th e Un i t edSt at es , th atth e t ax p ay er m u s tp et it i o n th i s Co u rt“ [w] i th i n 9 0 d ay s * * * aft er t h e n ot i ce o f d efi ci en cy * * * i s m ai l ed .” Fo r p et i t i o n er, t h i s 9 0
-

2 (...co n t in u ed ) 1 4 3 (a). See J o rd an v . Co m m i s s i o n er, T.C. M em o . 2 0 1 9 -1 5 , at* 3 n .2 . Acco rd i n g t o the USPS, s t an dardm ai l s en tfro m Sal t Lak e Ci ty

t o W as h i n g t o n, D.C., s h o u l d arri v e i n s ev en d ay s. See USPS Serv i ce St an d ard s M ap , h t tp s : //ri b b s .u s p s . g o v / m o dern s erv i ces t an d ard s / s s m ap s / fi n d

_m ap .cfm

(l as t v i s i t edM ay

1 4 , 2 0 1 9 ).- 5
-

[* 5 ] d ay p eri o d ex p i redo n Decem b er 3 , 2 0 1 4 , wh i ch was n o ta Saturd ay , Su n d ay , o r l eg al h o li d ay

i n th e Di st ri cto f Co l u m

b i a. See s ec. 6 2 1 3 (a). Sect io n 7 5 0 2 (a) p ro v i d es a “ ti m el y m ai led , t im el y

fi led ” ru l e. A d o cu m en t d el i v eredb y

U.S. m ai l i s t i m el y

m ai l edi f “ th e p o s t m arkd at e fal l s * * * o n o r b efo re t he p res cri b edd at e” an dthe d ocu m en ti s m ai l ed , o n o r b efo re t h atd at e, i n an
en v el o p e wi th “p o s t ag e p rep ai d , p ro p erl y ad dres s ed ” t o th e reci p i en t . Id
. p ara. (2 ). If t h o s e co nd i t i o n s are m et , “ th e d at e o f t he Un i t ed St at es p o s t m arks t am p edo n th e
co v er i n wh i ch s u ch * * * d o cu m en t* * * i s m ai l eds h al l b e d eem edt o b e t h e d at e
o f d el i very .” Id . p ara. (1 ). Th e p art i es ag ree t h atth e en vel o p e i n wh i ch th e p et i
t i on was m ai l edwas p ro p erl y ad dres s edt o the Tax Co u rtan d t h atth e p o s t m arki s
m i s s i n g . Th ey

d i s ag ree as t o wh et h er t he en v el o p e was d ep os i t edi n th e U.S. m ai l
o n o r b efo re Decem

b er 3 , 2 0 14
. Th e reg u l at i o n s p res cri b e d i s t i n ctru l es fo r USPS an dn o n -USPS p o s t m ark s , s ec. 3 0 1.7 5 0 2 -1 (c)(1 )(i i i ), Pro ced . & Adm i n . Reg s ., b u tth ey s up p ly n o ru les t o g o v ern th e s i tu at i o n wh ere t h e en v el o p e h as n o p o s t m arkwh at s o ev er. Wh en a p o s t m arki s m i s s i n g , o u r cas e l aw i n s tru ct s u s t o d eem th e p o s tm arki l l eg i b l e an d p erm i tthe i n tro du ct i o n o f ex tri n s i c ev i d en ce t o as cert ai n th e m ai l i n g d at e. See Sy l v an v . Co m

m i ss i o n er, 6 5 T.C. 5 4 8 , 5 5 3 -5 5 5 (1 9 7 5); s ee al s o M as on v . Co m m i s s i o n er, 6 8 T.C. 3 5 4, 3 5 6 (1 9 7 7 ). Th e b u rd en i s o n th e p art y wh o i n v o k es s ec-- 6
-

[* 6 ] t i on 7 5 0 2 t o p res en t“ co n v i n ci n g ev i d en ce” o f t i m el y m ai l in g . M as o n , 6 8 T.C. at3 5 6 -3 5 7 ; s ee s ec. 3 0 1 .7 5 0 2 -1 (c)(1 )(i i i )(A), Pro ced . & Adm i n . Reg s . (p ro v i d i n g th at , i f a USPS p o s t m ark“ i s n o t l eg i b l e, t he p ers o n * * * [i n v ok i n g
s ect i on 7 5 0 2 ] h as th e b u rd en o f p ro v i n g t h e d at e t h atth e p o s t m arkwas m ad e”). Wh en co n fro nt edwi th i l l eg i b l e o r m is s i n g p o s t m ark s , we h av e co n s i d ered
v ari o u s ty p es o f ex tri n s i c ev i den ce, i n cl ud i n g t es t i m o n y fro m th e p ers o n cl ai m in g t o h av e m ai l ed th e en v el o p e. See M as o n, 6 8 T.C. at3 5 7
. W e al so l o o kt o ev i
d en ce reg ard in g th e n orm al d el i v ery t i m e fro m th e p l ace o f o ri g i n t o o ur Co u rti n W as h i n g t o n, D.C. See i b id .; Sel t er v . Co m m i s si o n er, T.C. M em o . 2 0 0 0 -3 1 6 , 8 0 T.C.M . (CCH) 4 9 1 , 4 9 3 -4 9 4 ; Ro bi n s o n v . Co m m i s s i on er, T.C. M em o . 2 0 0 0 -1 4 6 , 7 9 T.C.M . (CCH) 1 9 5 6 , 1 9 5 7. W e m ay ex am i n e t he en v el o p e t o s ee wh et h er an y
m ark i n g s i n d i cat e t h at th e l et t er h adb een “ m is p l aced , m i s s en t , o r i n ad v ert en t l y l o s to r d am ag ed .” Ro b i n s o n , 7 9 T.C.M . (CCH) at 1 9 5 7 (n o t i n g the t es t i m o n y o f a p o s to ffi ce em

p l o y ee t hat , i n th e ev en to f m i s d el i v ery o r d am ag e, “ th ere s h o u l d b e
s o m e m ark i n g o n * * * [t he en vel o p e] ‘ t o l ety o ukno w ex act l y wh ath as h ap p en ed t o that l et t er’ ”). In s o m e cas es we h av e co n s i d ered ev i den ce reg ard i n g h o l i d ay co nd i t i o n s at th e p o sto ffi ce as a p os s i b l e ex p l an at i o n fo r a d el ay edd el i v ery . Su ch co nd i t i o n s
m i g h ti n cl u d e h o l i d ay

cl o su res , u n u s u al l y

l arg e v o l u m es o f m ai l , o r i neffi ci en ci es- 7
-

[* 7 ] at tri b u t ab l e t o t em

p o rarys t aff. Gen eral l y s peak i n g, we h av e fo u n ds u ch
ev i d en ce p ers u as i ve i n ex p lai n i n g rel at iv el y s ho rtd el ay s o n ly . Co m p are Ro t enb erryv . Co m

m i s s i o n er, 8 4 7 F.2 d2 2 9 (5 th Ci r. 1 98 8 ) (fi n d i n g t h ath o l i d ay
co n di t i o n s co u l dex p l ai n a t h ree-d ay d el ay i n o rd i n ary

d el i v ery t i m e fo r a l et t er
m ai l edo n Decem

b er 2 3 ), wi th Ro bi n s o n , 7 9 T.C.M . (CCH) at 1 9 5 8 (d ecl in i n g t o fi ndan 1 1 -d ay

d el ay ex p lai nedb y

h o l i d ay co n d i t io n s aro u n d M em o ri al Day ), an d Ch an g v . Co m

m i s s i o n er, T.C. M em o . 1 9 9 8 -2 9 8 , 7 6 T.C.M . (CCH) 2 9 0 , 2 9 2 (d ecl i n i n g t o fi n da d el ay o f 6 t o 1 0 d ay s ex p lai n edb y h ol i d ay co n d i t i o n s fo r a p et i t i o n th atarri v edi n m i d-No v em b er.) Pet i t i o ner’ s at t o rn ey

s t at es th ath e d ep o s i t edth e en v el o pe co n t ai n i n g th e p et i t i o n i n th e U.S. m ai l o n Decem b er 2 , 2 0 1 4, i n Sal tLak e Ci ty . Acco rd i n g t o th e USPS web si t e, ani t em

s en tfro m

Sal tLak e Ci ty

wo u l dn o rm al l y

arri v e i n W as h
i n g t o n , D.C., wi th i n s ev en d ay s. See s up ra n o t e 2 . Ontw o p ri o r o ccas i o ns , co u rt s h av e h adth e o p p o rtu ni ty t o co ns i d er t h e o rd i n ary

d el i v ery t i m e fo r a l et ter s en t fro m Sal tLak e Ci ty

t o the Tax Co u rt . See Ti l d env . Co m m i s s i o n er, 8 4 6 F.3 d8 8 2 , 8 8 7 (7 th Ci r. 2 0 17 ), rev ’ g an d rem an d i n g T.C. M em o . 2 0 1 5 -1 88 ; Pears o n v . Co m m i s s i o n er, 1 4 9 T.C. 4 24 , 4 3 1 -4 3 2 (2 0 1 7). In each cas e, t he co u rtfo u n d t h ati to rd i n ari l y t ak es n o m ore t h an ei g h td ay s fo r m ai l t o reach th e Tax Co u rt fro m Ut ah
.- 8
-

[* 8 ] As s u m i ng th atth e en v el o p e co n t ai n i ng th e p et it i on was d ep o s it edi n a m ai l
b o x l at e i n the ev en i n g o n Decem b er 2 , 2 0 1 4 , an dp i ck edup b y th e USPS i n Sal t Lak e Ci ty th e n ex td ay , we wo u l dex p ectth ati two ul darri v e atth e Co u rto n o r b efo re Decem

b er 1 1, 2 0 1 4 , wh i ch was a Th u rs d ay . Th e p et i t i o n arri v edal m o s t a
m o nt h l at er t h an ex p ect ed , o n J an u ary 8 , 2 0 1 5
. Th e en v el o p e i s n o td am ag edan d h as n o m ark i n g o f an y

k i n ds u g g es t i n g th ati t was m i s d i rect edo r m i s p l aced
. As ev i den ce o f t i m el y

m ai l i n g p et i t io n er rel i es o n h i s at t o rn ey ’ s reco l l ect i on th ath e p rep aredthe p et i t i o n ath o m e o n th e ev en in g o f Decem b er 2 , 2 0 14 , an d d ep os i t edi ti n a m ai lb ox l at er t h at n i g h t . Th i s reco ll ect i on d o es n o ts qu are wi th th e d at e h i s at t orn ey

p l aced o n th e p et i t i on , wh i ch was No v em b er 2 9 , 2 0 1 4. Pet i
t i on er’ s at t o rn ey

s u g g es t s n o ex p l an at i o n fo r th e d el ay i n d el iv ery

o ther t h an th at

“ th e p eri o dfro m

Th an k s g i v i n g t o New Year’ s Ev e i s t h e U.S. Po s to ffi ce’ s b u s i es t t i m e o f t h e y ear.” W e fi n d t h i s ex p l an at i o n u npers u as i v e. As o f Decem ber 2 th e Th an k s g i v i n g h o l id ay

was ov er an d t h e Ch ri st m as h o l i d ay was th ree week s away . Gi v enth i s t i m efram e, h o l id ay co n d i t i o n s atth e p o s t o ffi ce can n otex p l ai n a 2 8 -d ay d el ay i n d el i v ery . Cf. Ro t en b erryv . Co m m i s si o n er, 8 4 7 F.2 d 2 29 (fi n d i ng th at h o l i d ay co n d i t io n s co u l dex p l ai n a t h ree-d ay d el ay fo r a l et t er m ai l edo n Decem b er 2 3 ).- 9
-

[* 9 ] In s u m , p et i t io n er h as fai l edt o p res en t“ co n v i n ci ng ev i den ce es t ab l i s h i n g th ath e m ai l ed h i s p et i t i o n t im el y .” M as o n , 6 8 T.C. at3 5 7 . Th e reg u l at io ns warn t ax p ay ers an dth ei r ad v i s ers th at“ th e s en d er wh o rel i es up o n th e ap pl i cab i l i ty o f
s ect i on 7 5 0 2 as s u m es th e ri s kth atth e p o s t m arkwi l l b ear a d at e o n o r b efo re t h e l as td at e * * * p res cri b edfo r fi l i n g .” Sec. 3 0 1 .7 5 02 -1 (c)(1 )(i i i )(A), Pro ced . & Ad m i n . Reg s. To av o i dth i s ri sk , th e reg u l at i o ns ad v i se t he u s e o f cert i fi edm ai l
. Ib i d . Hadp et i ti on er’ s at t orn ey u s edcert i fi ed m ai l , h e wo u l dh av e a recei p tp o s t m ark edb y

th e em p l o y ee t o wh o m

h e p res en t edth e en v el op e, an dthatp o s t m ark
wo u l db e t reat edas th e p o s tm arkd at e o f t h e d o cu m en t . Id . s ub p ara. (2 ). As i ti s , p et i t i o n er h as n o p ers u as i v e ev i d en ce o f t i m el y m ai l i ng , an d h e h as th erefo re fai l edt o m eeth is b u rd en t o “ es t ab l i s h affi rm at i vel y al l fact s g i v i ng ri s e t o o u r juri s d i ct i o n .” See Dav i d Du n g Le, M .D., In c., 1 1 4 T.C. at 2 7 0
. 3 To refl ectthe fo reg o i n g , Ano rd er wi l l b e en t eredd i s m i s s i n g th i s cas e fo r l ack o f ju ri s d i ct i o n.

3 Al th o ug h p et i t i o n er can n o t p u rs u e h i s cas e i n thi s Co u rt , h e i s n o twi th o u ta ju d i ci al rem ed y . He m ay p ay th e t ax , fi le a cl ai m

fo r refu n dwi th th e IRS, an d(i f h i s cl ai m i s d en i ed ) s u e fo r a refu n di n th e ap p ro p ri at e U.S. Di s tri ctCo u rto r t h e U.S. Co urto f Fed eral Cl ai m s . See M cCo rm ickv . Co m m i ss i o n er, 5 5 T.C. 1 3 8 , 1 4 2 n .5 (1 9 7 0 ).