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

UNITED STATES TAX COURT

M ICHAEL J . SEELY AND NANCY B. SEELY, Pet i t i o n ers v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 5 3 49 -1 7
. Fi l edJ an uary1 3 , 2 0 2 0
.

Sco t t G. Bo y ce, fo r p et i t i o n ers . Pat s y A. Cl ark e an d M el i s s a D. Lan g , fo r res p on d en t
.

M EM ORANDUM OPINION VASQUEZ, Ju d ge: Th i s m at ter i s b efo re u s o n res p o nd en t ’ s m o t i o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n o n th e g ro un dthatth e p et i t i o n was n o tfi ledwi t h i n- 2
-

[* 2 ] th e t i m e p res cri b edb y s ect i o n 6 2 1 3 (a) o r s ect i o n 7 5 02
. 1 As ex p l ai n edb el o w, we wi l l d en y

res p o n d en t ’ s m o t i o n . Back g ro u nd 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 at t ach edex h ib it s an dd ecl arat i o n s . Pet i t i o n ers res i d edi n th e St at e o f W as h i n g t o n wh en th ei r p et it i o n was fi l ed
. OnM arch 2 8 , 2 0 1 7 , res po n d en tm ai l edp et i t i o n ers , b y cert i fi edm ai l t o th ei r l as tkn o wnad dres s , a n o t i ce o f d efi ci en cy fo r t ax y ears 2 01 3 , 2 0 1 4, an d 2 01 5
. Th e n ot i ce o f d efi ci en cy

ad vi s edp et i t i o ners th atthey h ad9 0 d ay s fro m t h e d at e o f t h e n o ti ce t o fi le a p et i t i on i n th e Tax Co u rt fo r a red et erm i n at i o n o f t h e d efi ci en cy . Th e n o t i ce o f d efi ci en cy al s o s t at edthatth e l as t d ay t o p et i t i o n th e Tax Co u rtwas J un e 2 6 , 2 0 1 7
. Pet i t i o ners ’ at t o rn ey , Sco t tBo y ce, p rep areda p et i t i o n s eek i n g a red et erm i n at i o n o f t h e d efi ci en ci es an dm ai l ed i t t o th e Tax Co u rt
. Th e Co u rt recei v edth e p et it i o n o n J u l y 1 7 , 2 0 17 , 1 1 1 d ay s aft er t h e m ai l i n g o f t h e n o t i ce o f d efi ci en cy . Th e en v el o p e i n wh i ch th e p et i ti o n was m ai l edwas p ro perl y ad dres s ed t o the Tax Co u rt . Th e en vel o p 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

1 Al l s ect i o n referen ces are t o th e In t ern al Rev en u e Co d e i n effect atal l rel ev an t t i m es , an d al l Ru l e referen ces are t o the Tax Co urtRu l es o f Pract ice an d Pro cedure u n l es s o t h erwi s e i n di cat ed
.- 3
-

[* 3 ] h av e b een d el i v ered by th e U.S. Po s tal Serv ice (USPS). Ho wev er, t h e
en v el o p e b ears n o d i s cern ab l e p o s t m arkan d h as n o o t h er m ark i n g s affi xedb y th e USPS. OnSep t em

b er 8 , 2 01 7 , res p o nd en tfi leda m o t i o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n o n the g ro u ndth at t h e p et i ti o n was n o tt i m el y fi l ed . Pet i t io n ers
o b ject edt o th is m o ti o n an darg u edth atth ei r p et it i o n was t i m el y fi l edb ecau s e t h ei r at t o rn ey m ai l edth e p et i t i o n t o th e Tax Co u rto n J u n e 2 2 , 2 0 1 7 , b efo re t h e du e d at e. In s up p o rto f t h ei r o b j ect i o n p et i t i o n ers ’ at t o rn ey s up p l ieda d ecl arat i o n (M r. Bo y ce’ s d ecl arat i o n ) u n d er p en al t y o f p erju ry

i n wh ich h e s t at es t hat“ o n J u n e 2 2 , 2 0 1 7 * * * [h e] d ep o s i t edi n t o th e [USPS] co l l ect i o n recep t acl e l ocat edat6 9 0 Gag e Bl v d , Ri ch l an d , W as h i n g t o n 9 9 3 5 2 , th e t ax co urtp et i t i on o f M i ch ael an d Nan cy Seel y ”. Th e Co u rth el da h eari n g o n res po n d en t ’ s m o t i o n i n Sp o k an e, W as h i n g t o n. Di s cu ss i o n Th i s Co u rti s a co u rto f l i m i t ed ju ri 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 t h 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 ict i o n m

u s tb e s h o wnaffi rm at i v el y , an d* * * [t h e t ax p ay er] , as t h e p art y i n v o k i n g o u r ju ri s d ict i o n * * * , b ears th e b u rd en o f p ro vi ng th at we h av e- 4
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[* 4 ] juri s d i ct i o n o v er * * * [t he] cas e.” Dav i dDu n g Le, M .D., In c. v . Co m m i s s i o n 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 t h Ci r. 2 0 0 1 );
s ee Feh rs v . Co m

m is s i o n er, 6 5 T.C. 3 46 , 3 48 (1 9 7 5 ); Wh eel er’ s Peach t ree Ph arm acy , In c. v . Co m

m i ss i o n er, 3 5 T.C. 1 77 , 1 8 0 (1 9 6 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 t h 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 t h 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 ers , th i s 9 0 -d ay p eri o dex p i redo n J un e 2 6 , 2 01 7 , wh i ch was n ota Saturd ay , Su n d ay , o r l eg al h o l i d ay

i n th e Di s t 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 “ t h e p o s t m arkd at e fal l s * * * o n o r b efo re t h e p res cri b edd at e” an d t h e d o cu m en ti s m ai led , o n o r b efo re th atd at e, i n
an en vel op e wi t h “ po s tag e p rep ai d , p ro perl y ad dres s ed ” t o th e reci p i en t . Id
. p ara. (2 ). If t h os e co n di t i o n s are m et , “ t he d at e o f t he Un i t edSt at es p o s t m ark
s 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 ed s hal l b e d eem edt o b e t h e d at e o f d el i v ery ”. Id . p ara. (1 ). Th e p art i es ag ree t h atth e
en v el o p e i n wh i ch th e p et it i o n was m ai ledwas p ro p erl y ad dres s edt o th e Tax Co u rtan dth atth e p o s tm arki s m i s s i n g. Th ey d i s ag ree as t o wh et h er t h e en v el o p e
was d ep o s i t edi n th e U.S. m ai l o n o r b efo re J u n e 2 6 , 2 0 1 7
.- 5
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[* 5 ] 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 . & Ad m 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 el aw i n s t ru ct s u s t o d eem t he p o st m ark i l l eg i bl e an d p erm i tthe i n t ro 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 54 , 3 5 6 (1 9 7 7 ). Th e b u rd eni s o n th e p art y wh o i nv o k es
s ect 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 v . Co m m i s s i o n er, 6 8 T.C. at 3 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 . & Ad m i n . Reg s. (p ro v i d i n g t h 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 nv o k i n g s ect io n 7 5 02 ] h as th e b u rd en o f p ro vi n g th e d at e t h atthe 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 t ri 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 t h e en v el o p e. See M as o n v . Co m m i ss i o n er, 6 8 T.C. at3 5 7 . W e al s o l o o kt o ev id en ce reg ard i n g th e n o rm 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 u r Co u rti n W as h i n g t o n , D.C. See i d .; Sel t er v . Co m m i s s i on er, T.C. M em o . 2 0 0 0 -3 1 6 , 2 0 0 0 Tax Ct . M em o LEXIS 3 7 3 , at * 11 ; Ro b in s o n v . Co m m i ss i o n er, T.C. M em o . 2 00 0 -1 4 6 , 2 0 0 0 Tax Ct . M em o LEXIS 1 76 , at* 5 . W e m ay ex am i n e- 6
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[* 6 ] th e en vel o p e t o s ee wh et h er an y m ark i n g s i n di cat e th atth e l et t er h adb een

“ m i s p l aced , m i s sen t, o r i n ad v ert en t l y l o sto r d am ag ed ”. Ro b i n s o n v . Co m m i s s i o n er, 2 0 0 0 Tax Ct
. M em o LEXIS 1 7 6 , at* 3 (n o ti n g t h e 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, “ t h ere s h o u l d b e
s o m e s o rto f m ark i n g o n * * * [t h e en v el op e] ‘ to l ety oukn o w ex act l y wh ath as h ap pen edt o th atl et t er’ ”). Th e en v el o p e th atco n t ai n edth e p et i t io n i n t h i s cas e i s n o td am ag edan dh 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 twas m i s d irect edo r m i s p laced
. Th e
en v el o p e, h o w ev er, d o es n o tb ear an y p o s t m ark . Th erefo re, th e i s s u e tu rn s o n wh et h er p et i ti o n ers h av e p res en t edco n v i n ci n g ev i d en ce es tab l i s h i n g th atth ey t i m el y m ai l edth ei r p et i t io n . W e al l o wed b o t h p art i es t o p res en tex t ri n s i c ev i d en ce t o es t ab l i s h th e p et i t i o n ’ s m ai l i n g d at e. 2 See Sy l v anv . Co m m i s si o n er, 6 5 T.C. at5 5 3 -5 5 5
.

2 In Bal dwi n v . Un i tedSt at es , 9 2 1 F.3 d8 3 6 (9 t h Ci r. 2 0 1 9 ), th e U.S. Co u rt o f Ap peal s fo r t h e Ni n t h Ci rcu i t , t o wh i ch an ap p eal wo u l dap p ear t o l i e ab s en t a s t ip u l at i o n t o th e co n t rary , s ee s ec. 7 4 8 2 (b )(1 )(A), h el dth ats ec. 3 0 1 .7 5 0 2 (e)(2 ), Pro ced
. & Ad m i n . Reg s . , p recl u d edth e i n tro du ct i o n o f ex t ri n s i c ev i d en ce wh ere t h e IRS d i dn o t recei v e t h e t ax retu rn an d t h e t ax p ay ers s ou g h tt o rel y o n th e co m m o n l aw m ai l b o x ru l e t o es t ab l is h t h atth ei r retu rn was p res u m pt iv el y d el i v eredt o t h e IRS, s h o rt l y aft er t h ey m ai l edi t . Ho wev er, th i s cas e i s d i s t i n gu i sh ab l e b ecau s e t h e Co u rtrecei ved t h e p et i ti o n o n J u l y 1 7 , 2 0 1 7, an dth e p art i es d o n o t d i s p u t e th e act u al d el iv ery o f t h e p et i t i o n. Acco rd in g ly , th e p art i es are n o tp recl u d edfro m

i nt ro du ci n g ex t ri n s i c ev i den ce t o es t ab l i s h t i m el y fi l i n g .- 7
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[* 7 ] Atth e h eari n g res p o n den tal l eg edth ati tt ak es 8 t o 1 5 b us i n es s d ay s 3 fo r t h e USPS t o d el i v er a p i ece o f m ai l t o a Go v ern m en t ag en cy l o cat edi n W as h in g t o n , D.C., fro m

an y l o cat io n i n th e Un i t edSt at es . Pet i t i o n ers d o n otd i s p u t e t h i s
co n ten t i o n , an dwe d eem i tco nced ed . If th e p et i t io n was m ai l edo n J u n e 2 6 , 2 0 1 7 , t h e l as t d ay

t o fi l e a p et i ti on , th en th e p et i ti o n ’ s d el i v ery d at e wo ul dh av e fal l en wi t h i n th e 1 5 -d ay wi n d o w. Ina s wo rn d ecl arat io n M r. Bo y ce d ecl aredth ath e d ep os i t edth e p et i t i o n in th e U.S. m ai l s ev eral d ay s earl i er, o n J u n e 2 2 , 2 0 1 7
. Res po n d en targ u es th ati f t h e p et i t i o n h adi n factb een m ai l edo n J u ne 2 2 , 2 0 1 7 , t h en i t wo u l dh av e b een d el i v eredt o th e Tax Co u rt n o l at er t h an J u l y 1 4 , 2 0 1 7 , wh i ch was a Fri d ay . Th e p et i t io n , h o wev er, arri vedo n M on d ay , J u l y 1 7 , 2 0 1 7
. Becau s e th e p et i t i o n arri v edatth e Co u rtl at er t h an i ts h o u l dh av e (1 6 b u s i n es s d ay s aft er th e al l eg edm ai li ng d at e rat h er t h an 1 5 ), res po n den tco n t en d s thatM r. Bo y ce’ s d ecl arat i o n i s n o t co n vi n ci n g ev i d en ce. W e d i s ag ree.

3 Res p o n den ts t at edthatacco rd i n g t o th e USPS, i t can t ak e th ree t o fi v e b u s i n es s d ay s fo r a p iece o f m ai l dro p p edi n t o a co l l ect i o n b o x t o reach W as h i n g t o n, D.C., fro m

an y l o cat i on i n th e Un i t edSt at es . On ce s o rt ed , m ai l i s t ran s po rt edt o a New J ers ey l o cat i o n fo r i rrad i at i on , wh i ch t ak es an ad d i t io n al 5 t o 1 0 d ay s , an dth en retu rn edt o W as h i n g t o n , D.C., t o b e d el i v ered . Onth e b as i s o f t h i s i n fo rm at io n i tcan b e i n ferred th ata p et i t i o n can t ak e as l i t tl e as 8 b u s i n es s d ay s an d up t o 1 5 b u s i n es s d ay s t o arri v e atth e Tax Co u rtaft er b ei n g m ai l ed
.- 8
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[* 8 ] Fi rs t , we n o t e t h atth e p et i t i o n arri v edatth e Co u rto n ly o n e b u s i n es s d ay l at e. W e al s o n o t e t h atth e Fo u rt h o f Jul y4 h o l i d ay fel l b et ween t h e d at e o f t h e al l eg edm ai l i n g an dth e d el i v ery d at e. In p ri o r cas es h o l i d ay co nd i t i o ns atth e p o s t
o ffi ce (e.g ., h o l i day

cl o s ures , 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 n effi ci en ci es at t ri b u t ab l e t o t em

p o rarys t aff) h av e b een fo u n dt o b e a p o s s i b l e ex p l an at i o n fo r
s h o rtd el ay s i n d el i v ery . Ro t en b erryv . Co m m i s si on er, 8 4 7 F.2 d 2 29 (5 t h Ci r. 1 9 8 8 ) (fi n d i n g thath ol i d ay co n d i 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); s ee al s o M as on v . Co m m i s s i o n er, 6 8 T.C. at 3 5 7 (n o t i n g th e t es t i m o ny o f a p os to ffi ce em

p l o y ee t h at , b ecau se o f t h e Bi cen t en n i al cel eb rat i o n s b ei n g co n duct edi n W as h i n g t o n , D.C., o v er t h e Fo u rt h o f J u ly week en d , “ i ti s p o s s i bl e t h atm ai l g o i n g * * * [t o W as h i n g t o n, D.C.] atab o u tthatt i m e co u l dh av e b een d el ay ed ”). W e are t h u s
u np ers u ad edb y

res p o n d en t ’ s arg u m en tth atM r. Bo y ce’ s d ecl arat i o n i s n o t rel i ab l e b ecau s e th e p et i ti o n ’ s al leg edm ai l i n g d at e d oes n o t s qu are wi t h i t s actual d el i v ery d at e.

4 W e t ak e ju d i ci al n o t i ce t h atth e Fo u rt h o f J ul y was a n at io n al h o l i d ay

i n 2 0 1 7 , u n d er Fed . R. Ev i d . 2 0 1 , ap p l icab l e t o thi s Co u rtp u rs u an tt o s ec. 7 4 53 an d Ru l e 1 4 3 (a). A fact m ay

b e ju di ci al l y

n o t i cedi f i t“ (1 ) i s g en eral l y kn o wnwi t h i n t h e t ri al co urt ’ s t erri t ori al juri s d i ct i o n ; o r (2 ) can b e accu rat el y an dread i l y d et erm i n edfro m

s o u rces wh o s e accu racycan no t reas o n ab l y b e qu es t i on ed .” Fed
. R. Ev i d . 2 0 1 (b ). Th e Co urtm ay t ak e ju d i ci al n ot i ce o n i t s o wnan datan y s t ag e o f t h e p ro ceed i ng . Id . s ubd i v s . (c)(1 ), (d ).- 9
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[* 9 ] Onth e b as is o f M r. Bo y ce’ s s wo rn d ecl arat i o n an do f o u r ju d ici al n o t i ce o f t h e Fo urt h o f J u l y

h o l i day , we fi n dth ati ti s m o re l i k el y th an n o tth atth e p et i t i o n
was m ai l edo n J un e 2 2 , 2 0 1 7 . Acco rd i n g l y , res p on d en t ’ s m o t i o n t o d is m i s s fo r l acko f ju ri s d i ct i o n wi l l b e d en ied
. W e h av e co n s id ered al l o t h er arg u m en t s m ad e b y th e p art i es , an dt o t h e
ex t en tn o td i s cu ss edab o v e, fi n dth o s e arg u m en t s t o b e i rrel ev an t , m o o t , o r wi t h o u t
m eri t
. To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er wi ll b e i s s u ed
.