1 4 9 T.C. No . 2 0

UNITED STATES TAX COURT

L INCOLN C. PEARSON AND VICTORIA K. PEARSON, Pet i t i on ers v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 1 0 84 -1 5
. Fi l edNo vem b er 2 9 , 2 01 7
.

Un d er I.R.C. s ec. 6 2 1 3(a), t h e l as td ay fo r Ps t o p et i t i o n the Co u rtwas Ap r. 2 2, 2 01 5 . Th e Co u rtrecei v ed t h ei r p et i t i o n v i a cert ifi edm ai l o n Ap r. 2 9, 2 0 1 5 . Th e en vel o p e co n t ai n i n g th e p et i t i o n was p ro p erl y ad dres s edan dh adb een d ep o s it edata U.S. p o s to ffi ce wi t h s u ffi ci en tp os t ag e p rep ai dth ro u g h St am ps .co m , a USPS-ap p ro v ed co m m erci al v en d o r. Affi x edt o th e en vel o p e co n t ai n i n g th e p et i t i o n was a St am

p s .co m po s tag e l ab el b eari n g the d at e Ap r. 2 1 , 2 0 15 , th e d at e o n wh i ch t h e p o s t ag e was p ai d an d t h e l ab el p ri n t ed . Th e en v el o p e d i d n o tb ear a USPS p o s t m ark . Th e USPS en t eredth e en vel o p e i n t o i t s track in g s y s t em

fo r cert i fi ed m ai l o n Ap r. 2 3 , 2 01 5
. 1
. Hel d: Th e d at e s h own o n t he St am p s .co m p os t ag e l ab el was a “ p os t m ark [] n otm ad e b y th e Un i tedSt at es Po s t al Serv i ce” wi th i n th e m ean i ng o f I.R.C. s ec. 7 5 0 2 (b ). 2
. Hel d, fu rt h er, d at a ret ri ev edfro m th e USPS t rack in g s y s t em fo r cert i fi edm ai l i s n ot“ a p o s t m arkm ad e b y th e U.S. Po s t al Serv i ce”-2
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wi th in t h e m ean i n g o f s ec. 3 0 1 .7 5 0 2 -1 (c)(1 )(i i i )(B)(3 ), Pro ced
. & Ad m i n. Reg s . 3
. Hel d, fu rt h er, Ps ’ p et i t i o n was t i m el y m ai l edu n d er s ubd i v . (i ii )(B)(1 ) o r (2 ) o f s ec. 3 0 1
. 7 5 0 2 -1 (c)(1 ), Pro ced . & Ad m i n . Reg s . , an dwas t i m el y

fi l ed u n d er I.R.C. s ec. 7 5 0 2 (b ). 4
. Hel d, fu rt h er, t h e Co u rth as juri s d i ct i o n o v er Ps ’ cas e. Ti l d env . Co m

m i s s i o n er, 8 4 6 F.3 d8 8 2 (7 t h Ci r. 2 0 1 7 ), rev ’ g an d rem an d i ng T.C. M em o . 2 0 1 5 -1 8 8 , fo l l owed
.

Pau l W . J on es , fo r p et i t i o n ers . Sky l er K. Bradb u ry , Dav i dW . So ren s en , an dRo b ert A. Varra, fo r
res p o n d en t.

OPINION LAUBER, J u d g e: Th i s cas e p res en ts a ju ri s di ct i o n al qu es t i o n i den ti cal t o th atp res en t ed b y Ti l d env . Co m m i s s i o ner, T.C. M em o. 2 0 1 5 -1 8 8 , rev ’ dan drem an d ed , 8 4 6 F.3 d8 8 2 (7 t h Ci r. 2 0 1 7 ). On M ay 2 9 , 2 0 1 5 , th e In t ern al Rev en u e Serv i ce (IRS o r res p o n d en t ) fi l eda m o t i o n t o d i s m is s th i s cas e fo r l acko f ju ri s d i ct i on . W e h el d t h atm o t i o n i n ab ey an ce p en d i n g res o l u ti o n o f th e t ax p ay er’ s ap p eal
o f o u r d eci si o n i n Ti l d en , i n wh i ch we h ad g ran t eda s i m i l ar m o t i on b y t h e Co m m i s s i o n er. Aft er t h e U.S. Co urto f Ap p eal s fo r t h e Sev en th Ci rcu i th an dedd o wn-3
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i t s o p i ni o n i n Ti l d en , an d p u rs uan tt o i ts m an d at e, we v acat edo u r earl i er d eci s i o n i n that cas e o n M arch 1 3 , 2 0 17 , an dd en i edth e Co m m i s s i o n er’ s m o t i o n t o d i s m i s s. Th e i n st an t cas e wo u l db e ap p eal ab l e, ab s en t s t i pu l at i o n t o th e co n t rary , t o th e U.S. Co u rto f Ap peal s fo r t h e Ei g h t h Ci rcu i t . See s ec. 7 4 8 2 (b )(1 )(A). Res p o n den t , h o wev er, n o l on g er o b ject s t o o u r as s u m

p ti o n o f ju ri s di ct i o n . OnM arch 1 5 , 2 0 1 7 , the p art ies fi leda jo i n ts t atu s rep o rts t at i n g : “ Si n ce t h e fact s o f t h e p res en tcas e s ub s t an t i al l y

m at ch the fact s ati s s u e i n Ti ld en , th e p art i es an t i ci pat e t h at th e Co u rtwi l l d en y

res p o n den 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 ict i o n .” Th e p art i es h av e co rrect l y an t i ci p at edwh atwe wi l l d o . W e ag ree i n al l res p ect s wi t h th e Sev en th Ci rcu i t ’ s an al y si s an d wi l l acco rd i n g l y d en y res p o n d en t ’ s
m o ti o n t o d i s m i s s . 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 at t ach ed t heret o . Th es e fact s are s t at eds o l el y fo r th e p u rp o s e o f d i s po s i n g o f t he m o t i o n an d n o tas fi n d i n g s o f fact i n th i s cas e. See Ru l e 1 (b ); Fed . R. Ci v. P. 5 2 (a); Co o kv . Co m m is s i o n er, 1 1 5 T.C. 1 5 , 1 6 (2 0 0 0 ), aff’ d , 2 6 9 F.3 d8 5 4 (7 t h Ci r. 2 0 0 1 ). OnJ an u ary

2 2 , 2 0 1 5 , th e IRS s en tp et i t i on ers , b y cert i fi edm ai l t o t h ei r 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
--4
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t i on ers res i d ed i n Ark an sas atth att i m e an datth e t i m e o f fi l i n g thei r p et i ti o n . Th e
n o t i ce d et erm i n edfo r th e y ears ati s s u e d efi ci en ci es ag g reg at i n g i n ex ces s o f $ 8 0 ,0 0 0 an daccu racy -rel at edp en al t i es u n der s ect i o n 6 6 6 2 (a) co m p u t edas 2 0 % o f th o s e am o u n t s . 1 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 ay p et i ti o n th i s Co u rt“ [w] i t h in 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 Ap ri l 2 2 , 2 01 5 . Th atd ay was n o ta Satu rd ay , Su nd 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). Th e Co u rtrecei v edth e p et i t io n o n W edn es d ay , Ap ri l 2 9 , 2 0 1 5 , an dfi l edi t th ats am e d ay . Th e p et i t i o n was s en tt o t he Co urtv i a cert i fi edm ai l d el i v ery p ro v i d edb y t h e U.S. Po st al Serv i ce (USPS). Th e en v el op e i n wh i ch th e p et i t i o n was
m ai l edb o re a 2 0 -d ig i tUSPS cert i fi edm ai l track i n g n u m b er. Th e en v el o pe d i d n o t h av e a USPS p o st m ark , b u t i td i dh av e a “ p os t m ark ” fro m St am p s .co m , an o n l i n e p o s t ag e s erv i ces p ro v i der. 2 St am p s .co m en ab l es o rd i n ary

co n s u m ers t o “ en

jo y th e

1 Un l es s o t h erwi s e i nd i cat ed , al l s tatu to ry referen ces are t o th e In t ern al Rev en u e Co d e (Co de) i n effect fo r th e y ears ati s su e, an dal l Ru le referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re. W e ro u n d al l m o n et ary am o u n t s t o th e n eares td o l l ar.

2 St am p s .co m i s a p ub l i cl y

trad edco m

p an y th atp ro v i d es i n t ern et -b as edp o s t -

(co n ti n u ed ...)-5
-

co n ven i en ce o f a trad i t i on al p o s t ag e m et er.” Ti l d en v . Co m m i s s i o n er, 8 4 6 F.3 dat 8 8 5
. Pet i t i on ers h av e s up p l i eda d ecl arat i o n u n der p en al t y o f p erju ry

fro m Kat el yn n M ars h al l , an ad m in i s t rat i ve as s i s t an tat t he l aw fi rm rep res en t in g th em . Sh e
av ers th ato n Ap ri l 2 1 , 2 0 15 , s h e creat edth ro u gh St am ps .co m a p o st ag e l ab el wi t h
o ffi ci al U.S. p os t ag e o f $ 7 .8 2 (t h e co s to f o rd in ary p o s t ag e p l us th e s upp l em en tfo r cert ifi edd el iv ery ). Th atl ab el s h o ws th e Co u rt ’ s co rrect ad dres s , th e cert i fi edm ai l track i n g n u m

b er referen cedab o v e, an dth e d at e “ 0 4 /2 1 /2 0 1 5 ,” refl ect i ng th e d at e
o n wh i ch the l ab el w as creat ed
. M s . M ars h al l fu rth er av ers th ats h e affi x edthi s l ab el t o an en v el o p e co n t ai n i n g th e p et i t i o n an d seal edth aten v el o p e. Acco rd in g t o h er d ecl arat i o n , s h e p ers o n al l y

carri edth e s eal eden v el o p e l at er t h at d ay t o t h e U.S. Po stOffi ce at 2 3 5 0 Arb o r Lan e, Sal tLak e Ci t y , Ut ah 8 4 1 1 7 , an dd ep os i t edi ti n t h e U.S. m ai l
. M s . M ars h al l at t ach edt o h er d ecl arat i o n a USPS “ cert i fi edm ai l recei p t ” b eari n g th e t rack in g n u m ber referen cedab o v e. Wri tt en b y h an do n t h atrecei p tare

2 (...co n t in u ed ) ag e s erv i ces . Iten ab l es u s ers t o b uy an dp ri n tUSPS-ap pro v edp o st ag e d i rect l y fro m th ei r co m

p u t ers . See h ttp : //www.s t am p s.co m / co m p an y -i n fo (“ Si m

p l y l o g -i n t o St am p s .co m , p ri n ty o u r p o st ag e t h en dro p y o u r l et t ers an dp ack ag es i n t o an y m ai l b o x , h an d t h em

t o y ou r p o s t al carri er o r s ch edu l e a USPS p ick -up ri g h t th ro u g h th e s oft w are.”).-6
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p et i t i o n ers ’ n am es , th e wo rd s “ Un i t edSt at es Tax Co urt ” (i n th e b l ockcap ti o n ed

“ Sen dTo ”), an dth e d at e “ 4/ 21 / 1 5 ” (i n t h e b l o ckcap t i o n ed“ Po s t m arkHere”). M s . M ars h al l av ers th at s he m ad e t h es e n o t at io n s wh en s h e m ai l ed t h e en vel o p e. Th e USPS m ai n t ai n s an o n l i n e t rack in g s y s t em th aten ab l es cu s t o m ers t o trackthe p ro g res s o f cert i fi edm ai l . Th e earl i es ten t ry i n t h ats y s t em

fo r t h e i t em b eari n g th e cert i fi edm ai l n um ber referen cedab o v e s h o ws i t s arri v al ata Sal tLak e Ci ty USPS faci l i t y , wi t h ZIP Co d e 8 4 1 9 9 , at5 : 3 9 p .m . o n Ap ri l 2 3 , 2 0 15 . (Th ati s a d i fferen tUSPS faci l it y

fro m th e o n e atwh ich M s . M ars h al l m ai l edth e p et i t i o n ; th e l at ter h as ZIP Co de 8 4 1 1 7 .) Sub s equ en ten t ri es i n t h e USPS t rack i n g s y s t em
s h o w th atth e i t em

l eftth e USPS faci l it y wi t h ZIP Co d e 8 4 1 9 9 at6 : 5 7 p .m . o n Ap ri l 2 3 , 2 0 15 , an dwas d el i vered t o th i s Co u rtat 1 1 : 0 2 a.m . o n Ap ri l 2 9 , 2 0 1 5
. As n o t edp rev io us l y , th e Co u rtfi l edth e p et i t io n an h ou r l at er t h atd ay . Th e Co u rtreq u es t ed s up p l em en t al b ri efi n g fro m th e p art i es o n res p o n d en t ’ s
m o ti o n t o d i s m i s s . Ina fi li n g d at edAu g u s t2 1 , 2 0 1 5 , res p o n d en trep res en t edth at h e h adco n tact ed a USPS s p eci al i streg ard i n g t h e t i m i n g qu es ti o ns p res en t edb y th i s cas e. Th ats p eci al i s tad v i s edres p o n den t ’ s co un s el o f h er d et erm i n at i o n th ati t
was “ h ig h l y

u n l i k el y th e m ai l p i ece en t eredP&DC [t h e Sal tLak e Pro ces s i n g an d Di s tri b u t i o n Cen t er] o n 4 / 2 1 an ds atfo r t wo d ay s b efo re p ro ces s i ng .” Ho wev er,
o n th e b as i s o f USPS “ l o g i s t i cal d at a an dthe t i m e s t am p o f p ro ces s i n g fo r t h i s cer--7
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t i fi edm ai l p i ece,” t h e USPS s p eci al i s tad v i s ed res p on d en t ’ s co u n s el th at“ i ti s th e b el i ef o f o u r Sal tLak e P&DC Op erat i o ns Sup p o rto ffi ce t h atth e m ai l p i ece i n qu es ti o n was m o s tl i k el y

d ep o si t edan d co l l ect edb et ween 4 :3 0 p m an d6 : 1 0 p m

o n 4 / 2 2 .” Res p on d en tat t ach edt o h i s s up p l em en t al res p o n s e t h e co m p l et e em ai l ex ch an ge b et ween t h e USPS s p eci al i s tan dres p o n d en t ’ s co u ns el
. As n o tedearl i er, th e l as td ay fo r fi l in g th e p et it io n i n t h i s cas e was Ap ri l 2 2, 2 0 1 5 . Onth e b as i s o f t h e i n fo rm at i o n s etfo rt h ab o v e, res p o nd en tco ncl u d edth at th e p et i t i o n was “ m o s t l i k el y d ep o s i t ed* * * wi th t he USPS o n Ap ri l 2 2 , 2 0 1 5 , wh i ch i s wi t h i n th e t i m e p res cri b edb y s ect i o ns 6 2 13 (a) o r 7 5 0 2 .” Res p o n d en t
acco rd i n g l y

jo i n ed p et i t i o ner i n u rg i n g “ t hatth e Co u rt d en y res po n d en t ’ s m o t i o n t o d i s m i s s fo r l acko f juri s d i ct i o n .” Di s cu ss i o n I. Th e Co u rt ’ s Defi ci en cy J u ri s d i ct i on Th e Tax Co u rt i s a co u rto f l i m i t ed juri sd i ct i o n , an dwe m ay ex erci s e o u r juri s d i ct i o n o n l y

t o the ex ten tau t h o ri zedb y Co n g res s. See s ec. 7 4 4 2; Gu ral n i kv . Co m m i s s i o n er, 1 4 6 T.C. 2 3 0 , 2 3 5 (2 0 1 6); M o o s al l y v . Co m m is s i o n er, 1 4 2 T.C. 1 8 3 , 1 9 5 -1 9 6 (2 0 14 ). In d et erm i n i n g wh et h er we h av e ju ri sd i ct i o n o v er a g i v en
m at t er, t h i s Co u rtan d t h e Co u rt s o f Ap p eal s h av e g i v en o u r ju ri s d ict i o n al p ro v i
s i on s a b ro ad , p ract i cal co n st ru ct i o n rat h er t h an a n arro w , t ech ni cal o n e. Bo n g am-8
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v . Co m m i s s i o n er, 1 4 6 T.C. 5 2, 5 5 (2 0 1 6 ); Lewy v . Co m m i s s i o n er, 6 8 T.C. 7 7 9 , 7 8 1 (1 97 7 ). Wh en a s t atu t ory p ro v i s i o n i s cap ab le o f t wo i n t erp ret at i o n s , “ we are i n cl i n edt o ad o p ta co n s t ru ct io n wh i ch wi l l p erm i tu s t o ret ai n juri sd i ct i o n wi t h o u t d o i n g v i o l en ce t o th e s t atut ory l an gu ag e.” Trax l er v . Co m m i s s io n er, 6 1 T.C. 9 7 , 1 0 0 (1 97 3 ). Th e Co u rt ’ s juri s d i ct io n i n a d efi ci en cy cas e d ep en d s o n t h e i s s uan ce o f a
v al i dn o t i ce o f d efi ci en cy an da t i m el y

fi ledp et i t i o n . Ru l e 1 3 (a), (c); M o n g e v . Co m m i s s i o n er, 9 3 T.C. 2 2, 2 7 (1 9 8 9 ); No rm ac, In c. v . Co m m i s s i on er, 9 0 T.C. 1 4 2 , 1 4 7 (1 9 8 8). Th e Co d e au t h o ri zes th e Co m m is s i o n er, aft er d et erm i n i n g a d efi ci en cy , t o s en da n o t i ce o f d efi ci en cy b y cert i fi edo r reg i s t eredm ai l t o th e t ax p ay er at h i s l as tkno wnad dres s . Sec. 6 2 1 2(a) an d(b ). Th e t ax p ay er t h en h as 9 0 d ay s (1 5 0 d ay s i f t he n o t i ce was m ai l edt o a fo rei g n ad dres s ) t o fi l e a p et it i o n wi t h th i s Co u rtfo r red et erm i n at i o n o f t h e d efi ci en cy . Sec. 6 2 13 (a). Th i s 9 0 -d ay fi l i n g d ead li n e i s juri s d i ct i o n al . See An drews v . Co m m is si o n er, 5 6 3 F.2 d3 6 5 , 3 66 (8 t h Ci r. 1 9 77 ) (“ T h e l aw i s cl ear t h atth e Tax Co urtd o es n oth av e ju ri s d i ct i o n o v er an
u n t i m el y p et i t i o n.”); Ti l d en , 8 4 6 F.3 dat8 8 6-8 8 7 (co l lect in g cas es ); Gu ral n i k , 1 4 6 T.C. at2 3 8 (“ In cas es t o o n u m ero u s t o m en ti o n , d at i n g b ackt o 1 9 2 4, we h av e h el d th atth e s t atu t o ri l y -p res cri bedfi l i n g p eri o di n d efi ci en cy cas es i s juri s d i ct io n al .” (ci t i n g Sat o v s ky

v . Co m m i s s io n er, 1 B.T.A. 2 2 , 2 4 (1 9 2 4 ))).-9
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II. Go v ern in g St atut ory an d Reg ul at o ry

St ru ctu re Th e qu es ti o n i s wh et her p et i t i o n ers m etthe 9 0 -d ay d ead l i n e fo r fi l i n g th ei r p et i t i o n u n d er t h e “ t i m el y m ai l ed , t i m el y

fi l ed ” ru l e s etfo rth i n s ect i o n 7 5 0 2 . If a t ax p ay er s en d s h i s p et it i on fo r d el i v ery t o the Co u rt“b y Un i t edSt at es m ai l ” wi th i n th e p res cri b edp eri o dfo r fi l i n g th e p et i t i o n , b u tth e Co urtrecei v es th e p et i ti o n aft er t h atp eri o d h as en d ed , th e d at e o f t h e Un it edSt at es p os t m arks t am p edo n th e
en v el o p e i n wh i ch th e p et it i o n i s m ai l ed “ s h al l b e d eem edt o b e t h e d at e o f d el i
v ery .” Sec. 7 5 0 2 (a)(1 ). Th i s p ro v i s i o n “ s h al l ap pl y i n th e cas e o f p o s t m ark s n o t
m ad e b y th e Un i t edSt at es Po s tal Serv i ce o n l y i f an d t o th e ex t en tp ro v i dedb y reg u l at i o n s p res cri b edb y th e Secret ary .” Sec. 7 50 2 (b ). Th e Secret ary h as p ro m

u l g at edth e reg u l at io n s an t i ci pat edb y Co ng res s . See
s ec. 3 0 1.7 5 0 2 -1 (c), Pro ced . & Ad m i n . Reg s . Th i s reg u l at i o n u s es th e t erm s “p o s t m arkm ad e b y

the U.S. Po s t al Serv i ce” an d“po s tm ark * * * n o tm ad e b y th e U.S. Po s tal Serv i ce.” Id . s ub para. (1 )(i i i )(B)(3 ). Bu t t h e reg u l at io n d o es n o td efi n e ei th er t erm

o r fu rn i s h ex am

p l es o f p o s t m ark s n o t m ad e b y the USPS. W i t h res p ect t o a p o s t m arkn o tm ad e b y th e USPS t h e reg ul at io n p ro v i d es : (1 ) In g en eral .--If t h e p o s t m arko n th e en v el o p e i s m ad e o t h er th an b y th e U.S. Po s t al Serv ice-- (i ) Th e p o s t m arks o m ad e m u stb ear a l eg i b l e d at e o n o r b efo re th e l as td at e * * * p res cri b edfo r fi l i n g th e d o cu m en t* * * ; an d-1 0
- (i i ) Th e d o cu m en t* * * m u s t b e recei v edb y t h e ag en cy , o ffi cer, o r o ffi ce wi t h wh i ch i ti s req u i redt o b e fi l edn o t l at er t h an th e t i m e wh en a d ocu m en t* * * co n t ai n edi n an en vel o p e t h ati s p ro p erl y ad dres s ed , m ai l ed , an ds en tb y th e s am e cl as s o f m ai l wo u l do rd i n ari
l y b e recei v ed i f i twere p o s t m ark edatth e s am e p o i n to f o ri g i n b y th e U.S. Po s t al Serv i ce o n the l as t d at e * * * p res cri bedfo r fi l i n g * * *
. [Sec. 3 0 1 .7 5 0 2 -1 (c)(1 )(i i i )(B)(1 ), Pro ced . & Ad m i n . Reg s .] If t h e t ax p ay er s at i s fi es th e fi rs to f t h es e requ i rem en t s b u tn otth e s eco n d , th e reg u l at i o n p ro v id es as fo l l o ws i n s ub d i v i s io n (i i i )(B)(2 ):

(2 ) Do cu m en to r p aym en trecei v edl at e.--If a d o cu m en t * * * d es cri b ed i n p arag rap h (c)(1 )(i i i )(B)(1 ) i s recei v edaft er t he t i m e wh en a d o cu m en t * * * so m ai l edan ds o p o s t m ark ed b y th e U.S. Po s t al Serv i ce wo u l do rd i n ari l y b e recei ved , th e d ocu m en t* * * i s treat edas h av i n g b een recei v edatth e t i m e wh en a d o cu m en t* * * s o m ai l edan d s o p os t m ark edwo u l do rd i n ari ly b e recei vedi f t h e p ers o n wh o i s req u i redt o fi l e t h e d o cu m en t* * * es t ab l i sh es -- (i ) Th ati twas actu al l y

d ep o s i t edi n t h e U.S. m ai l b efo re t h e l as tco l l ect io n o f m ai l fro m th e p l ace o f d ep o s i tth at was p o s t m ark ed * * * b y th e U.S. Po s t al Serv i ce o n o r b efo re t h e l as td at e * * * p res cri b ed fo r fi l in g t h e d o cu m en t* * * ; (i i ) Th atth e d el ay

i n recei v in g t h e d o cu m en t* * * was du e t o a d el ay i n t h e t ran s m is s i o n o f t h e U.S. m ai l ; an d (i i i ) Th e cau s e o f t h e d el ay . III. Th e Ti ld en Cas e Th e t ax p ay er i n Ti l den was rep res en t ed b y th e s am e co un s el rep res en t i n g p et i t i o n ers , an dth e fact s o f t he t wo cas es (i n so far as th ey co n cern o u r ju ri s d i ct io n )-1 1
-

are v i rtu al l y

i d en ti cal . Th e l as td ay

fo r fi l i n g the p et i t i o n i n Ti l d en was Ap ri l 2 1 , 2 0 1 5 . Th e en v el o p e i n wh ich th atp et i t i o n was m ai ledh ada St am p s . co m p o s t ag e l ab el s ho wi n g t h atd at e. Th e s am e ad m i n i st rat i v e as si s t an tav erred th ats h e h ad p ers o n al l y

carri edth e en v el o p e t o t h e s am e Sal tLak e Ci t y p o s t o ffi ce (t h e o n e wi th ZIP Co d e 8 4 1 17 ) an d m ai l edi to n Ap ri l 2 1 , 2 0 1 5 . Th e p et i t io n s i n th e t wo
cas es were recei v edan dfi l edb y th e Co u rtm i n u t es ap art o n Ap ri l 2 9, 2 0 1 5
. Th i s Co u rtco n cl ud edi n Ti l den th atn ei t h er s ub d i v i s i o n o f t h e reg ul at i o n qu o t edab o v e ap p l i edan dth atth e o u t co m e s ho u l di n s teadb e d et erm in edb y s ect i on 3 0 1 .7 5 0 2 -1 (c)(1 )(i i i )(B)(3 ), Pro ced . & Ad m i n. Reg s . Th atp ro v i s i o n ap p l i es

“ [i ] f t h e en v el o pe h as a p o st m arkm ad e b y th e U.S. Po s t al Serv ice i n ad d i t i o n t o a p o s t m arkn o ts o m ad e.” In th atev en t , “ t h e p o s t m arkth atwas n o t m ad e b y th e U.S. Po s t al Serv i ce i s d i s reg ard ed .” Ib i d
. Th e en v el o p e i n Ti l den , l i k e t h e en v el o p e h ere, d i dn o tactu al l y h av e a USPS p os t m ark , b u to n l y a St am p s .co m p o s t ag e l ab el s h owi n g t h e d at e o n wh i ch th e l ab el h ad b een g en erat ed . Bu tth e reco rdi n Ti l d en , l i ke t h e reco rdh ere, i n cl u d edUSPS t rack i n g i n fo rm at i o n s h owi n g t h at“ t h e en vel o p e en t ered t h e U.S.
m ai l s y st em o n Ap ri l 2 3 , 2 0 1 5.” T.C. M em o . 2 0 15 -1 8 8 , 1 10 T.C.M . (CCH) 3 1 4 , 3 1 6 . Th i s Co u rtco n cl u d ed t h atth i s t rack i n g d atu m co u l d “ s erv e as th e fu n ct i o n al equ iv al en to f, o r b e t an t am o u n tt o , a USPS p o s t m ark .” Id . at 3 1 6 (ci t i n g Bo u l tb ee-1 2
-

v . Co m m i s s i o n er, T.C. M em o . 2 0 1 1 -1 1 , 1 0 1 T.C.M . (CCH) 1 0 3 1, 1 0 3 3 -1 03 4 ). In v o ki n g s ub d iv i s i on (i i i )(B)(3 ) o f t h e reg u l at i o n , th i s Co u rtd i s reg ard edth e St am p s.co m p o s t m arkan dco n cl u dedth at t h e p et i t io n , d eem edt o h av e b een p o s t m ark edo n Ap ri l 2 3 , 2 0 1 5 , was n ot“ t i m el y m ai led .” W e acco rd i n g l y g ran tedthe Co m m i s s i o n er’ s m ot io n t o d i s m i s s fo r l acko f ju ri s d i ct i o n. Th e t ax p ay er s o u gh treco n s i d erat i o n i n Ti l d en , an dth e Co m m i s s i o n er ag reedth atreco n si d erat i o n was warran ted . Th e Co m m i s s i o n er d i dn otd i s p u t e t h at th e p et i t i o n h adactu al l y b een m ai l ed , as av erredb y th e t ax p ay er’ s rep res en t at i v e,
o n Ap ri l 2 1 , 2 01 5 . He fu rt h er ag reedth at t h e p et i t io n s at i s fi ed t h e req u i rem en t s o f
s ub d iv i s i o n (i i i )(B)(1 ) o f t h e reg u l at i o n “b y d i sp l ay i n g a t i m el y

p o s t m arkn o tm ad e b y th e USPS an darri v i n g wi th i n th e t i m e fi rs tcl as s m ai l wo u l do rd i n ari l y b e recei v edi n W as hi n g t o n , D.C. fro m Ut ah .” An dh e jo in edth e t ax p ay er i n u rg i n g th at th i s Co u rth aderred i n rel y i n g o n s ub d i v i s io n (i i i )(B)(3 ) o f t he reg ul at i o n , b ecau s e th e en v el o p e i n facth adn o USPS p o s t m ark . Co n cl u d i n g th atth e p et i t i o n fo r t h es e
reas on s h adb een t im el y

m ai ledan dth u s t i m el y

fi l ed , th e Co m

m i s s i o n er d i dn o t
o b jectt o th e Co u rt ’ s g ran t i n g th e t ax pay er’ s m ot i o n fo r reco n s i d erat i o n , an do n
s u ch reco n s i d erat i o n , d en y i n g t h e m o t i o n t o d i s m i s s . W e n ev ert h el es s d ecl i n edt o reco n s i d er o ur o p i n i o n . W e ci t edth e ax i o m th at“ juri s d i ct i o n can n otb e co n ferred o n t h i s Co u rtb y ag reem en t ” o f t h e p art i es .-1 3
-

Do rn v . Co m

m i s s i o n er, 1 1 9 T.C. 3 5 6 , 3 57 (2 0 02 ); M o h awkGl o v e Co rp . v . Co m m i s s i o n er, 2 B.T.A. 1 2 4 7 (1 9 2 5 ). An dwe co n cl u dedth atth e p art i es h ad n o t
s h o wn“ wh y

o ffi ci al reco rd s o f t h e U.S. Po s t al Serv i ce i n th e fo rm o f USPS Track
i n g d at a s h o u l dn o ts erv e as a p o s t m ark .” Th e Sev en t h Ci rcu i trev ers ed . Itb eg anb y reaffi rm i n g th e p ri n ci p l e th atth e 9 0 -d ay fi l i n g p eri o d in s ect i o n 6 2 1 3 (a) i s a ju ri s d i ct i o n al req ui rem en t , as o p p o s ed t o a “ cas e-p ro ces s i n g ru l e” s ub jectt o wai ver an dequ i t ab l e t ol l i n g . Ti l d en , 8 4 6 F.3 dat 8 86 . “ Fo r m an y

d ecad es ,” t h e co u rts t at ed , “ t h e Tax Co u rtan dm u l t i p l e
co u rt s o f ap p eal s h av e d eem ed § 6 2 1 3 (a) as a wh ol e t o b e a ju ri s d i ct i o n al l i m i to n th e Tax Co u rt ’ s ad

ju d i cat ory co m

pet en ce.” Ib i d . In Gu ral n i k , th e Co urto f Ap
p eal s n o t ed , th is Co u rt“ u n an i m o u s l y co n cl ud e[d ] th atfi l i ng d ead l i n es fo r p et i t i on s
s eek i n g i t s rev i ew are ju ri s di ct i o n al u n d er t he Sup rem e Co u rt ’ s cu rren t ap p ro ach .” Ib i d . (ci ti n g Gu ral n i k ,1 4 6 T.C. at2 3 8 ). Rel uct an tt o d i s tu rb th is b o dy o f p reced en t, th e Sev en t h Ci rcu i t“ accep t [ed ] Gu ral n i k ’ s co n cl u s i o n an d t reat [ed ] th e s t atu t o ry fi l in g d ead l i ne as a ju ri s d i ct i o n al o n e.” Id . at8 8 7
. Wh i l e reco g n i zi ng th e ru l e t hat“ l i t i g an ts can n o ts t i pu l at e t o juri s di ct i o n ,” th e Co u rto f Ap p eal s p o i n t ed o u tth atth e p art i es (ab s en t i m p ro p er co l l u s io n ) “ m ay ag ree o n th e fact s th atd et erm i n e ju ri s d i ct i o n .” Ib id . (em p h as i s i n o ri g i nal ). By th e t i m e Ti l d en reach edth e Sev en t h Ci rcu i t , th e Co m m is s i o n er h adco n ced edth at-1 4
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th e en v el o p e co n t ai ni n g th e p et i t i o n was “ h an d edt o t h e Po s t al Serv i ce o n Ap ri l 2 1 , 2 0 1 5 ,” t h e l as t d ay

fo r fi l i n g . Ib i d .; s ee s ec. 3 0 1
. 7 5 0 2 -1 (c)(1 )(i i i )(B)(2 )(i ), Pro ced
. & Ad m i n . Reg s . (req u i ri n g th atthe i t em b e “ actu al l y d ep o s i t edi n th e U.S.
m ai l * * * o n o r b efo re th e l as t d at e * * * p res cri b edfo r fi l i ng ”). An dth e Co m m i s s i o n er h adackn o wl ed g edth at“ cert i fi edm ai l o ft en t ak es ei g h td ay s t o reach th e Tax Co u rt fro m

Ut ah .” Ti ld en , 8 4 6 F.3 d at8 8 7 ; s ee s ec. 3 0 1 .7 5 02
- 1 (c)(1 )(i i i )(B)(1 )(i i ), Pro ced . & Ad m i n . Reg s . (req u i ri n g t h atth e i t em h av e b een recei v edn o t l at er t h an th e t im e wh en an i den t i cal d o cu m en tp o s t m ark edb y USPS

“ wo u l do rd i n ari ly

b e recei v ed ”). Gi v en th es e co n ces s i o n s b y th e Co m m i s si o n er, th e Sev en t h Ci rcu i tru l ed th atth e o n l y

b as i s fo r d i s m i s si n g th e t ax p ay er’ s p et i t i o n wo u l d b e t h e l eg al co n cl u s i on ad o p t edb y

th i s Co u rt --n am el y , th ats ub d i v i s io n (i i i )(B)(3 ), wh i ch ad dres s es s i tu at i o n s wh ere t h ere i s “ a p o s t m arkm ad e b y th e U.S. Po s t al Serv ice i n ad d i
t i on t o a p o s t m arkn o ts o m ad e,” i s “ t h e s o l e s ub [d iv i s i o n] en t i t l edt o a co n t ro l l in g
ro l e.” Ti l d en , 8 46 F.3 d at8 8 7 . Th e Co u rto f Ap p eal s h adn o d i ffi cu l ty reject i n g th atco n cl u s i o n , n o t i ng th at t h e en v el o p e i n wh i ch th e p et i t i o n h adb een m ai l ed

“ h ado n ly o n e p os t m ark
. ” “ Th e reg u lat i on d o es n o tas kwh et h er a d at e t h ati s n o t a

‘ po s t m ark ’ i s as g o odas a p o s t m ark . Itas k s wh et h er th ere are co m p et in g p o s t m ark s .” Ib i d . Co n cl u d i ng wi t h a rem i n d er t o l awy ers ab o u tth e i n ad vi s ab il i t y o f-1 5
-

wai t i n g u n t i l th e l as td ay

t o m ai l a ju ri s d i ct i o n al d o cu m en t , th e Sev en t h Ci rcu i t h el dth atth e p et i t io n h adb een t i m el y m ai l edan dth u s t i m el y

fi l ed
. Id . at8 8 8
. IV. An al y s i s Becau s e we ag ree wi t h th e Sev en t h Ci rcu i to n al l rel ev an t p oi n ts , o u r an al y s i s can b e b ri ef. A St am

p s . co m p o s t ag e l ab el d o es n o tl i t eral l y “ m ark ” t h e en t ry

o f
m ai l i n t o t h e “ p o st .” Rat h er, t h e d at e s h o wno n thatl ab el i n d i cat es th e d at e o n wh i ch th e co n su m er p urch as edth e p o s tag e an del ect ro n i cal l y g en erat edth e l ab el
. Bu t b o th th i s Co u rtan d t h e Sev en t h Ci rcu i ti n Ti l d enag reedthatth e d at e ap p eari n g o n a St am

p s .co m p o st ag e l ab el s h o u ldb e reg ard ed as a “ p o s t m ark [] n o tm ad e b y th e Un i t edSt at es Po s t al Serv i ce.” Sec. 7 5 02 (b ). In co n ced i n g th atp et i t i o n ers ’ p et i t i o n was t i m el y

m ai l edu n d er t he reg u l at i o ns d i s cu s s edab ov e, res po n d en t
n eces s ari l y

ag rees th atth is i s a cas e i n wh i ch “ t h e p o s t m arko n t h e en v el op e i s
m ad e o ther t h an b y

th e U.S. Po s t al Serv i ce.” Sec. 3 0 1.7 5 0 2 -1 (c)(1 )(i i i )(B)(1 ), Pro ced
. & Ad m i n . Reg s . Th e Secret ary ’ s co n st ru ct io n o f h i s o wn reg u l at i o n s i s
en t i t l edt o d eferen ce. Ran dv . Co m m is s io n er, 1 4 1 T.C. 3 7 6 , 3 80 -3 8 1 (2 0 1 3 ) (ci t i n g Au er v . Ro b b i n s , 5 1 9 U.S. 4 5 2 , 4 61 (1 9 9 7 )). Th ere i s n o th i n g i n t h e l eg i s l at i ve h i s t o ry o f s ect i o n 7 5 0 2(b ), o r i n th e reg u l at i o n s p ro m

u l g at edb y

th e Secret ary , t o s u g ges tth ata p o st ag e l ab el o f t hi s s o rt
s h o u ldb e reg ard edas s o m et h i n g o t h er t h an a “ p o s t m ark [] n otm ad e b y th e Un i t ed-1 6
-

St at es Po s t al Serv i ce.” Sect i on 7 5 02 (b ), en act edas p arto f t he 1 9 5 4 Co d e, ch
. 7 3 6 , s ec. 7 50 2 , 6 8 A St at . at8 9 6 , was o ri g i n al l y cap t i o n ed“ St am

p M ach i n e.” Co n g res s ex pres s edth e rat io n al e fo r t h i s p ro v i s i o n as fo l l ows : “ Si n ce i ti s p o s s i bl e t o p red at e p os t m ark s wh ere m ai l i n g m ach i n es o r o t h er d ev i ces are u s ed , s ub
s ect i on (b ) p ro v i d es th ata p o s t m arkn o t m ad e b y t he Un i t edSt at es p os to ffi ce
s h al l b e d eem edth e d at e o f d el i v ery o n l y t o th e ex ten tp erm i tt edb y reg ul at i o n s .” H.R. Rep t . No . 8 3 -1 3 3 7 , atA4 3 5 (1 9 54 ). Ou r cas e l aw refl ect s t h is l eg i s l at i v e h is to ry . Al m o s t 5 0 y ears ag o , we ex p l ai n edth ats ect io n 7 5 0 2 (b ) refl ect s co n g res si on al co n cern th at“p o s t m ark s m ad e b y p ri v at e p o s t ag e m et ers co u l d b ear an y d at e d es ired b y

th e s en d er.” Fi sh m an v . Co m m i s s i o n er, 5 1 T.C. 8 69 , 8 7 2 -8 7 3 (1 9 6 9 ), aff’ d , 4 2 0 F.2 d 4 9 1 (2 dCi r. 1 9 7 0 ). Co n g res s th us “ refu s edt o ap p ly th e s am e ru l es t o b o t h m et eredan du n m et ered
m ai l .” Ib i d . W e h av e acco rd i n g l y reco g n i zed t h atth e o utp uto f a p ri vat e p o s t ag e
m et er q u al i fi es as a “ p os t m arkn o tm ad e b y th e Un i t edSt at es Po s t al Serv i ce.” See Herrera v . Co m

m i s s i on er, T.C. M em o . 2 0 1 2 -3 0 8 , 1 0 4 T.C.M . (CCH) 5 4 0, 5 4 4 ; 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 1
. 3

3 Dep l o y i n g a d i ct i o n ary , th e d i s s en t as sert s , s ee d i s s en t i n g o p . p . 3 0 , th at t h e t erm “po s t m ark ” m

u stb e l i m i t edt o “ an o ffi ci al p o st al m ark i n g o n a p i ece o f m ai l .” Bu t i f t h e t erm

were l i m it edt o o ffi ci al m ark i n gs m ad e b y th e U.S. Po s tal Serv i ce, th ere co u l db e n o s u ch t h i n g as a “ p o s t m ark [] n otm ad e b y th e Un it edSt at es Po s t al

(co n ti n u ed ...)-1 7
-

As th e Sev en t h Ci rcu i t ex p l ai n edi n Ti l d en , 8 4 6 F.3 dat8 8 5 , a St am p s .co m p o s t ag e l ab el i s th e m o d ern equ i v al en t o f t h e o u tp u to f an o ld -fas h io n ed p o s t ag e
m et er. W e fi n d n o p l au s i b l e b as i s fo r m ak i ng a l eg al l y s i g n i fi can td is ti n ct i o n b etween th es e t wo m ean s o f affi xi n g p o s tag e. W e acco rd i n g l y accep t as t h e p rem i s e
o f o u r an al y s i s thata St am p s . co m p o s t ag e l ab el , l i k e t h e o u tp u to f a p ri v at e p o s t ag e m et er, co n s t i tu tes a “ p o s tm ark [] n o tm ad e b y th e Un i t edSt at es Po s tal Serv i ce.” Sec. 7 5 0 2(b ). Gi v en th i s p rem i s e, we h av e n o d i ffi cu l t y co n cl ud i n g th atth e m o ti 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 m u s tb e d en i ed . Sub d i v i si o n (i i i )(B)(3 ) o f t h e reg u l at i on , g o v ern i n g co m

p et i ng p os t m ark s , i s i n ap p l i cab l e h ere fo r th e reas o n s s t at edb y th e Sev en t h Ci rcu i t i n Ti l d en . An dth e p et i t i o n was t i m el y m ai l edreg ard l es s o f wh et h er we co ns i der s ub d i v is i o n (i i i)(B)(1 ) o r s ub di v i s i on (i i i)(B)(2 ) o f t h e reg u l at i o n t o b e co n t ro l l i ng .

3 (...co n t in u ed ) Serv i ce,” an ds ect i on 7 5 0 2(b ) wo u l dth en h av e n o p o s s ib l e ap p l i cat i o n . Co n g res s m ad e cl ear i n t h e l eg is l at i v e h i s t o ry th ati ti n t en deds ect i o n 7 5 0 2 (b ) t o ap p ly t o th e o u tp u to f “ m ai l in g m ach i n es o r o t h er d ev i ces .” H.R. Rep t . No . 8 3 -1 3 3 7 , s up ra, at A4 3 5 (1 9 5 4 ). Iti s wel l es t ab l i s h ed t h atco u rt s s h o u ldco n s tru e l eg i sl at i ve en act m en t s t o av o i dren d eri ng th em m ean i n gl es s . See Un i t edSt at es v . M en as ch e, 3 4 8 U.S. 5 2 8 , 5 3 8 (1 9 5 5 ) (qu ot in g M o n t cl ai r v . Ram s d el l , 1 0 7 U.S. 1 4 7 , 1 5 2 (1 8 8 3 )); M ark et Co . v . Ho ffm an , 1 0 1 U.S. 1 1 2 , 1 1 5 (1 8 7 9 ) (co n s t ru i ng a s t atu te s o th at“ n o cl au s e, s en ten ce, o r wo rds h al l b e s up erfl u o u s , v o id , o r i n s i g n i fi can t ”).-1 8
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W i t h res p ect t o s ub d iv i s io n (i i i )(B)(1 ), the St am p s .co m p o s t m ark“bear[s ] a l eg i b l e d at e” (Ap ri l 2 1 , 2 0 1 5 ) wh i ch was “ o n o r b efo re t h e l as td at e * * * p res cri bedfo r fi l in g t h e d o cu m en t ” (Ap ri l 2 2 , 2 0 1 5). See s ec. 3 01 .7 5 0 2- 1 (c)(1 )(i i i )(B)(1 )(i ), Pro ced . & Ad m i n . Reg s . An dth e Co m m i s s i o n er h as ackn o wl ed g edth at“ cert i fi ed m ai l o ft en t ak es ei g h td ay s t o reach th e Tax Co u rtfro m Ut ah .” Ti l d en , 8 4 6 F.3 dat 8 8 7 . Th e en v el o p e co n tai n i n g th e p et i t i o n , recei v edb y th i s Co u rto n Ap ri l 2 9 , 2 0 15 , was th u s recei v ed“ n otl at er th an the t i m e wh en a d o cu m en t* * * wo u ldo rd i n ari l y b e recei vedi f i twere p o s tm ark ed* * * b y th e U.S. Po s t al Serv i ce o n the l as td at e * * * p res cri bedfo r fi l i n g.” Sec. 3 01 .7 5 0 2
- 1 (c)(1 )(i i i )(B)(1 )(i i ), Pro ced . & Ad m i n . Reg s . Al t ern at i v el y , i f t h e l at t er req u i rem en t were d eem edu n s at i s fi ed , the p et i t i o n
wo u l ds t i l l b e t i m el y

u n der s ub d i v i s i o n (i i i )(B)(2 ), wh ich ap p l i es t o a d o cu m en t b eari n g a n o n -USPS p os t m arkth ati s “ recei v ed l at e.” Th e cri t i cal qu es t i o n u n d er
s ub d iv i s i o n (i i i )(B)(2 ) i s wh et her t h e d o cu m en t“ was actu al l y d ep o si t edi n th e U.S.
m ai l * * * o n o r b efo re th e l as t d at e * * * p res cri b edfo r fi l i ng th e d o cu m en t .” Sec. 3 0 1 .7 5 0 2 -1 (c)(1 )(i i i )(B)(2 )(i ), Pro ced . & Ad m i n . Reg s . Th e l as td at e p res cri b ed fo r fi l i n g th e p et i t i o n was Ap ri l 2 2 , 2 0 1 5 . Pet i t i o n ers ’ rep res en t at i ve av ers thats h e act u al ly d ep o si t edth e en v el o pe i n th e U.S. m ai l
o n Ap ri l 2 1 , 2 01 5 . Whi l e u n s ure ab o u t t hat , res p on d en tag rees th atth e en v el o p e,-1 9
-

atwo rs t , was “ m o s tl ik el y d ep o s i t ed* * * wi t h th e USPS o n Ap ri l 2 2, 2 0 15 .” Ei th er way , th e p et it i on was t i m el y m ai l edu n d er s ubd i v i s io n (i i i )(B)(2 ). 4 In s u m , we co n cl u d e t h atth e d at e ap peari n g o n th e St am ps .co m p o s t ag e l ab el s ho u l db e reg ard edas a “ po s tm ark [] n otm ad e b y th e Un i t ed St at es Po s t al Serv i ce.” Sec. 7 5 0 2 (b ). Th e en v el o p e co n tai n i n g t h e p et i t io n was t i m el y m ai l ed
u n d er t h e reg u l at i o ns th e Secret ary h as p ro m u l g at edt o g ov ern th is s i tu at i o n , reg ard l es s o f wh et h er s ub d i v is i o n (i i i )(B)(1 ) o r (i i i )(B)(2 ) i s th o u g h tt o b e ap p l i cab l e. Subd i v i s i o n (i i i )(B)(3 ), o n wh i ch we rel i edi n Ti l d en , i s i n ap p l i cab le fo r t h e
reas on s s t at ed b y t h e Sev en t h Ci rcu i ti n th atcas e. Becau s e t h e p et i t i o n was t i m el y
m ai l edu n d er t h e Secret ary ’ s reg u lat i o n i m p l em en t i n g s ect i o n 7 5 0 2 (b ), i twas t i m el y fi l edu n d er s ect io n 6 21 3 (a). 5

4 If t h e p et i t i o n were t h ou g h tt o h av e b een “ recei vedl at e,” t h ere i s n o d i s p u t e th atth e o t h er t w o req u i rem en t s o f s ub d i v is io n (i i i )(B)(2 ) were m et , i
. e., thatth e l at e d el i v ery

was at tri b u t ab l e t o a “ d el ay i n t h e t ran s m i s s i o n o f t h e U.S. m ai l ” t h at was o ut s i d e p et i ti o n ers ’ co nt ro l . See s ec. 3 0 1 .7 50 2 -1 (c)(1 )(i ii )(B)(2 )(i i ) an d(i i i ), Pro ced
. & Ad m i n . Reg s .

5 Th e d i s s en ti n s i s t s , s ee d i s s en t i n g o p. p . 3 4 , th atth e rel ev an t i n qu i ry m u s t b e “ wh et h er t h e St am

p s . co m l ab el i s equ i v al en tt o a p o s t m arki n th e s en s e o f v eri fy i n g th e t i m el i n es s o f a s ub m i s s i on .” Bu tCo n g res s reco g n i zedi n 1 95 4 th at th e o u tp u to f m ai l i n g m ach i n es an ds i m i l ar d ev i ces wo u l dn o tn eces s ari l y v eri fy th e t i m el in es s o f a s ub m i s s io n . H.R. Rep t . No . 8 3 -1 3 3 7, s up ra atA4 3 5 . Th ati s wh y Co ng res s p ro v i d ed , i n s ect i o n 7 5 0 2 (b ), th atthe t i m el y m ai l i n g ru le “ sh al l ap p l y i n the cas e o f p os t m ark s n o tm ad e b y t he Un i t edSt at es Po st al Serv i ce o n l y i f an d t o th e ex t en tp ro v i d edb y reg u l at io n s p res cri b edb y th e Secret ary .” Th e

(co n ti n u ed ...)-2 0
-

To refl ectthe fo reg o i n g , Ano rd er wi l l b e i s s u edd en y in g
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 juri s d ict i o n . Rev i ewedb y

the Co u rt . M ARVEL, FOLEY, VASQUEZ, GALE, THORNTON, GOEKE, HOLM ES, KERRIGAN, BUCH, NEGA, PUGH, an d ASHFORD, J J ., ag ree wi t h th i s o p i n i o n o f t h e Co urt .

5 (...co n t in u ed ) Secret ary h as i s s u edth e an ti ci p at edreg u l at i o n s. Th ey req u i re t h e t ax p ay er t o p ro v e th e t im el i n es s o f h i s s ub m i s s i o n b y s h o wi n g th atth e n on -USPS-p o s t m ark ed i t em arri v edn o l at er t h an a USPS-p o s t m ark edi t em wo u l dh av e arri v edo r (i f t h at t es ti s n o tm et ) t h atth e n o n -USPS-p o st m ark edi t em “ was actu al l y d ep o s i t edi n th e U.S. m ai l ” o n o r b efo re t h e fi l i n g d at e. Sec. 3 0 1 .7 5 0 2 -1 (c)(1 )(i i i )(B)(2 )(i ), Pro ced
. & Ad m i n . Reg s . Th e d i s s en tp ro p o ses , s ee d i s s en t i n g o p . p . 3 4 , a t es tfo r t i m el i n es s d eri v edfro m

s ev eral St at e co u rto p i n i o ns . Th i s s eem s an o d d p ro p o s al g i v en Co n g res s’ i n s t ru ct i o n th atth e t im el y m ai l in g ru l e s h al l ap p l y

“ t o th e ex t en t p ro v id edb y

reg u lat i o n s p res cri b edb y the Secret ary .” Sec. 7 5 0 2 (b ).-2 1
-

BUCH, J ., co n cu rri n g : I jo i n , wi t h o utres erv at i o n , th e o pi n i o n o f t he Co u rt . I wri t e s ep arat el y

t o ex p an do u r s t at em en t : “ W e fi n d n o p l au s ib le b as i s fo r
m ak i n g a l eg al ly

s i g n i fi can td i st i n ct i o n b et ween t hes e t wo m ean s o f affi xi n g p o s t ag e”, s ee o p . Ct . p . 1 7 , referri ng t o a p o s t ag e m et er an da St am p s .co m m ai l i n g l ab el
. A rev i ew o f t h e v ari o u s m ean s o f creat i n g an daffi x i n g p o s tag e m ak es cl ear th atth ere i s n o p ract i cab l e d i fferen ce am o n g “ o ffi ci al ” U.S. Po s t al Serv i ce m ai l i n g l ab el s, p o s t ag e m et ers , an di n t ern et -b as edp o s t ag e. I. No n -U.S. Po st al Serv i ce Po s t m ark s As t ech n o l o gy

ev ol v es , s o m

u s t th e l aw. Bu tth e l aw m u s tev o l v e i n a
m an n er t h ati s co n s i s t en t w it h t h e s t atu t es as wri t t en b y Co n gres s . Fo rtun at el y , wh en i tco m es t o p o s tm ark s , Co n g res s ex p li ci t l y l eft ro o m i n th e s t atu t e fo r p o s t m ark s creat edb y

s o m eo n e o t h er t h an th e U.S. Po st al Serv ice an dfo r ag en cy
ru l em ak i n g t o fi l l i n t h e d et ai l s. See s ec. 7 5 02 (b ). Th e Co d e co u l dn ’ tb e an y cl earer, s p eci fi cal l y

referri n g t o “po s tm ark s n o t
m ad e b y th e Un i t edSt at es Po s tal Serv i ce”. Id . Itm ay wel l b e t h atwh en Co n g res s fi rs ten act ed s ect io n 7 5 0 2 (b ), “p o s t m ark s n o tm ad e b y th e Un i tedSt at es Po s t al Serv i ce” referred t o p ri v at e p o st ag e m et ers th atare l i cen s edb y th e U.S. Po s t al-2 2
-

Serv i ce an dth ath av e b een aro u n ds i n ce atl eas tth e 1 9 2 0 s . 1 Bu t Co n g res s d i dn o t l i m i t “p o s t m ark s n o tm ad e b y th e Un i t edSt at es Po s t al Serv ice” t o p ri v at e p o s t ag e
m et ers . Th e s t atu t e i s cl ear o n i t s face, an dwe n eedn o tl o okb ey o n d t h e s tatu t e t o
co n cl u d e th atp o s t m ark s can i n cl u d e t h o s e s h o wn o n a St am p s.co m m ai l i n g l ab el
. If we d i d l o o k b ey o n dth e s t atu t e, t h e l i tt l e we wo ul dfi n dwo u l di n d i cat e th at“p o s tm ark s n otm ad e b y t h e Un i t edSt at es Po s t al Serv i ce” i s n o tl i m i t edt o p ri v at e p o s t ag e m et ers . When s ect i on 7 5 0 2 (b ) was en act edi n 1 9 5 4 i t s h ead i n g
was “ St am

p M ach i n e”. In t ern al Rev en u e Co d e o f 1 9 5 4 , ch . 7 3 6 , s ec. 7 5 0 2 (b ), 6 8 A St at . at8 0 6 . Co n gres s ch an g edth e h ead i n g t o “ Po s tm ark s ” i n 1 9 66 , wi t h o ut el ab o rat io n o r ex p l an at i o n. Acto f No v . 2 , 1 9 66 , Pub. L. No . 8 9 -7 1 3 , s ec. 5 (a), 8 0 St at . at 1 10
. Th ere i s l i t tl e t h at we can g l ean fro m th atch an g e. W e p res u m e t h at Co n g res s d i d n o t u n d ert ak e a m ean i n g l es s act . See 1 5 W
. 1 7t h St . LLC v
. Co m m i s s i o n er, 1 4 7 T.C. _

_ _ , _

_ _ (s l i p o p . at4 8 ) (Dec. 2 2 , 2 0 1 6) (“ When
co n st ru i n g a s t atu t e, ‘ [i ] ti s o ur du t y ‘ t o g i ve effect , i f p o s s i b l e, t o ev ery cl au s e an d
wo rd ’ s o as t o av o i d ren d eri n g an y p arto f t he s t atu t e m ean i n g l es s s u rp l u s ag e.’ ” (qu o ti n g Un i t edSt at es v . M en as ch e, 3 4 8 U.S. 5 2 8 , 5 3 8 (1 9 5 5), an d M o n t cl ai r v .

1 Fo r ex am

p l e, Pi t n ey

Bo wes In c. i s a p ub l i cl y t rad edco m p an y th ath as p ro duced p ri v at e p os t ag e m et ers s i n ce t h e 1 92 0 s . See h t tp s : //www.p i t n ey b o wes .co m

/u s / o u r-s t o ry .h t m l
.-2 3
-

Ram s d el l , 1 07 U.S. 1 4 7 , 1 5 2 (1 8 8 3 ))). So we m u s tas s um e t hatth ere was m ean i n g b eh in dth e ch an g e Co n g res s m ad e t o th e h ead i n g . 2 Th e o nl y p l au s i bl e i n t erp ret at io n i s th at , t o th e ex t en tth e wo rd s “ s t am p m ach i n e” wo u l dh av e l i m i t ed th e effect o f s ect i o n 7 5 0 2 (b ) t o p ri v at e p o st ag e m et ers , th atl i m i td i d n o ts u rv i v e th e 1 9 66 am en dm en t . II. M et h o d s o f Affi x i n g Po st ag e To d ay th ere are myri adway s t o p u rch as e an d ap p l y p os t ag e, an dm an y o f th o s e way s co m e wi t h p rep ri nt edd at es . In d eed , wh et h er acq ui redfro m the U.S. Po s tal Serv i ce, a l i cen s ed m et er p ro v i d er, o r an o n l in e res ou rce, t h e m ai l i n g l ab el s
are n earl y i d en t i cal . An dth e ri s kth ats o m eo n e m i g h tp ri n t a l ab el o n o n e d ay an d
m ai l th e i t em

o n an ot h er i s n o d i fferen t . A. U.S. Po s t al Serv i ce’ s Serv i ce Co u n t er Th e U.S. Po s t al Serv i ce’ s m os t t rad i t i o n al s erv i ces are o ffered i n t h e p o s t
o ffi ce. Cu s t om ers can en ter a p o s t o ffi ce an d p u rch as e p o s tag e fro m a U.S. Po s t al Serv i ce em

p l o y ee atth e s erv ice co u n t er. Th e U.S. Po s t al Serv ice em p l oy ee p ri n t s a l ab el o r p o st m ark s th e i t em i nd i cat i n g th e d at e o n wh i ch the l ab el o r p o s t m arki s

2 St atu to ry t i t l es an dh ead i n g s can no tl i m i tth e p l ai n m ean i ng o f a s t atu t e, b u t th ey m ay b e u s edfo r i n t erp ret iv e p u rp o s es . Di x o n v . Co m m i s s i o n er, 1 3 2 T.C. 5 5 , 8 1 (2 00 9 ) (ci t i n g Bh d. o f R.R. Trai n m en v . B&O R.R. Co ., 3 3 1 U.S. 5 1 9 , 5 2 8 -5 2 9 (1 9 4 7)).-2 4
-

p u rch as ed . Th e U.S. Po s t al Serv ice em p l oy ee can d ep o s i tth e i t em o r p ri n t th e l ab el fo r t h e cu s t o m er t o affi x an dd ep o s i ti n t h e m ai l
. B. U.S. Po s t al Serv i ce’ s Sel f-Serv i ce Ki o s k Th e U.S. Po s t al Serv i ce’ s au t o m at ed p os t al cen t ers , al s o kn o wnas s el fs erv i ce k i o s ks , al lo w cu s t o m ers t o acces s U.S. Po s t al Serv i ce s erv i ces wi t h o u tth e h as s l e o f wai t i n g i n l i n e o r v is i t i n g du ri n g n o rm al b u s i n es s h o u rs . Ki o s k s are s el fs u ffi ci en t , d o n o treq u ire U.S. Po s t al Serv i ce em p l o y ee as si s t an ce, an dare
av ai l ab l e t o cu s to m ers atan y t i m e. 3 U.S. Po s t al Serv i ce k i o sk s “ al l ow[] th e p ub l ic t o wei g h an drat e p ack ag es , p u rch as e an dp ri n tp o s tag e an dp u rch as e s t am p s ”, an d
ev en tu al l y

d ep o s i t i n a U.S. Po s t al Serv i ce dro p b o x . 4 Pri nt edp o s t ag e i n di cat es th atd at e o n wh i ch th e cu s t om er u s es th e k io s kt o p ay an dp ri n t p os t ag e.

3 See U.S. Po s t al Serv i ce Han db o okPO-1 0 6 , Au to m at edPo s tal Cen t er Pro g ram Han db oo k1 2 1 (av ai l ab l e atth e Am eri can Po s t al W o rk ers Un i o n web s i t e, h t tp : //www.ap wu .o rg / i r-u s p s -h an db o o k s -m an u al s ).

4 U.S. Po s t al Serv i ce Han db o o kPO-1 0 6 , 1 3 2
. 1 , 1 32 .2 1 , 1 3 2 .2 2
.-2 5
-

C. U.S. Po s t al Serv i ce’ s Cl i ck -n -Sh i p U.S. Po s t al Serv i ce Cl i ck -n -Sh i p g i v es cu s t o m ers freed o m t o b u y U.S. Po s tal Serv i ce p o s t ag e wi t h o u t l eav i n g th ei r h o m es o r o ffi ces . 5 Cl i ck -n -Sh i p al l o ws co n s u m ers t o “ Pay , Pri n t& Sh i p fro m An ywh ere” an dad v ert i s es th at

“ [w] i th USPS o nl i n e, y o u r Po s tOffi ce i s wh ere y o u are.” 6 Si m i l ar t o k i o sk s , Cl i ck -n -Sh i p al l o w s co n s um ers t o “ Pay , Pri n t & Sh i p ” wi t h o u t acces s t o a Po s t Offi ce o r U.S. Po s t al Serv i ce em p l o y ee. Cl i ck -n -Sh i p l ab el s i ncl u d e t h e d at e o n wh i ch p o s t ag e i s p u rch as ed o n l i n e. D. Po s t ag e M et ers Li cen s edb y th e U.S. Po st al Serv ice Po s t ag e m et ers are au t ho ri zedb y th e U.S. Po s t al Serv i ce an d p ri n t p o s t m ark s o r l ab el s u s i n g l i cen s edm ach i n es . See 3 9 U.S.C. s ec. 4 0 4 (a)(2 ), (4 ) (2 0 0 6); s ee al so 3 9 C.F.R. s ec. 5 0 1
. 2 (2 0 1 5 ); U.S. Po s tal Serv i ce, Do m es t i c M ai l M an u al (DM M), 8 2 Fed . Reg . 2 8 5 5 9 (J an . 2 2 , 2 0 1 7 ). 7 Po s t ag e m et ers p ri n t

5 See h t tp s : //www.u s p s . co m /b u s i n es s /p o s t ag e-o p t i on s .h t m ; s ee al s o h t tp : //p ag es .eb ay .co m

/u sp s / s hi p p i n g i t em s / l ab el s .h t m l . Th e U.S. Po s t al Serv i ce al s o o ffers o n li n e s erv i ces th ro u g h eBay .co m . Th i s rel at i o n s h i p h el p s co ns u m ers “ [e] l i m i nat e t ri p s t o th e Po s tOffi ce b y p ri n t i n g USPS s h i p p i n g l ab el s wi t h p o s t ag e fro m y o u r d es k t o p . ”.
6 h t tp s ://www.u s p s.co m

/ s h i p / o n l i n e-s hi p p i n g . h t m . 7 Th e U.S. Po s tal Serv i ce’ s Do m es t i c M ai l M an u al (DM M ) l i s t s fo u r p ro v id ers au t h o ri zed t o l i cen s e p o s t ag e m et ers : Dat a-Pac M ai l i n g Sy s t em s Co rp ., FP M ai l i ng So l u t i o n s , Neo p o s tIn c., an dPi t n ey Bo wes In c. See DM M s ec.

(co n ti n u ed ...)-2 6
-

ev i d en ce o f p ai dp os t ag e d i rect l y o n an i t em

o r o n a s ep arat e l ab el th atcan b e affi x edt o an i t em . 8 Th e p o s tag e m et er p ri n t s p o s t ag e i nd i cat i n g t he d at e o n wh i ch th e m arko r l ab el was p ri n t ed . Po s t ag e m et er m ark s o r l ab el s o ft en co n t ai n i n fo rm at i o n s u ch as th e au t h o ri zedco m p an y ; cl as s o f m ai l; fees p ai d ; o ri g i n at i n g ci ty , St at e, an dZIP Co d e; an d p erm i tn u m ber. 9 Th e m arkcreat edb y a p ri vat e p o s t ag e m et er h as l o n g b een reco g n izedb y th i s Co u rtas a p o s t m arkcreat edb y
s o m eo n e o t h er t h an th e U.S. Po s t al Serv i ce. See St o t t er v . Co m m i s s i o n er, 6 9 T.C. 8 9 6 , 8 9 7 (1 9 7 8) (“ Un d er * * * [s ect io n 3 0 1.7 5 0 2 -1 (c)(1 )(i i i )(B), Pro ced . & Ad m i n . Reg s.] , p ri v at el y

m et eredm ai l qu al i fi es fo r t he t i m el y m ai l i n g ru le o f
s ect i on .”); s ee al s o Herrera v . Co m m i s s i o n er, T.C. M em o . 2 01 2 -3 0 8 , at* 19
.
7 (...co n t in u ed ) 6 0 4 .4 .1 .3 (av ai l ab l e ath t tp : //ab o u t .u s ps .co m / m an u al s/ wel co m e.h t m ); s ee al s o h t tp s : //www.u sp s .co m

/b u s i n es s /p o s tag e-o p t i o n s .h t m . 8 Pi tn ey Bo wes In c. l eas es p o s tag e m ach i n es al l o w i n g co ns u m ers t o p ri n t l ab el s t o affi x t o p ack ag es an dp ri n t p o s t ag e d i rect l y o n en v el o p es . See h t tp s : //www.p it n ey

bo wes . co m

/u s / s h i p p i n g -an d -m ai l i n g /p o st ag e-m et ers / s en dp ro -c2 0 0 .h t m l (Pi t n ey

Bo wes In c. al l o ws co n s u m ers t o “ [p ] ro ces s d ai l y m ai l an dp ri n t p o s t ag e qu i ck l y

an d accu rat el y ” an d“ [w] ei g h p ack ag es an dp ri n ts h ip p i n g l ab el s ri gh t fro m

[t h e co n su m er’ s ] s y st em .”); s ee al s o DM M s ec. 6 0 4 .4 .1 .2 (a) (“ M et ers m ay o n ly b e l eas edo r ren t edan dm ay n o tb e s o ldo r res ol d.”).
9 See DM M 8 2 Fed
. Reg . 2 8 5 5 9 (J an . 2 2 , 2 0 17 ) (s et t in g fo rt h req u i rem en t s fo r p erm i td es ig n , al s o kn own as i n d i ci a, un d er s ec. 6 04 .5 .3 , In di ci a Des i g n , Pag em en t , an dCo n t en t); s ee al s o h t tp s : //www.u s p s.co m /b u s i n es s /po s t ag eo p t i o n s .h t m

(d ep i ct i n g “ Pi cture Perm i tIn d ici a”, m et er p ri n ti n g , an d p erm i t i m p ri n t s s h o w i n g p ri n t ed an dm et eredi m p ri nt s , kn o w as i n d i ci a, o n d i fferen tty p es o f p o st ag e).-2 7
-

E. Au t h o ri zedPC Pro v i d ers Li cen s edb y th e U.S. Po st al Serv i ce Th e U.S. Po s t al Serv i ce au t h o ri zes “ PC p ro v i ders ” wh o are p erm i tt edt o s el l p o s t ag e o n l i n e t hatcu s t om ers can p u rch as e u s in g th ei r p ers o n al co m p u t ers . See 3 9 U.S.C. s ec. 4 0 4 (a)(2 ), (4 ) (2 0 0 6 ); s ee al s o 3 9 C.F.R. s ec. 5 0 1 .2 (2 0 1 5 ); DM M
s ec. 6 0 4.4 .1 .4
. 1 0 St am

p s .co m i s a U.S. Po s tal Serv i ce au t h o ri zedPC p ro v i d er. See DM M s ec. 6 0 4 .4 .1
. 4 . PC p ro v i d ers al l o wcu s t o m ers t o p ri n tp o st ag e fro m a
co m p u t er o r m o bi l e d ev i ce wi t h o u th av i ng t o l eas e a p hy si cal p o s tag e m et er. 1 1 On ce t h e PC p ro v i d er recei v es p aym en t , the cu s to m er p ri n ts a l ab el th at i n d i cat es th e d at e o n wh i ch the cu s t o m er p ai dfo r t h e p o st ag e.

1 0 Th e U.S. Po s t al Serv i ce’ s Do m es t i c M ai l M an ual l i st s three PC p ro v i d ers wh o are au t h o ri zedt o s el l p o s tag e o n l i ne: En d i ci a.co m , Pi t n ey Bo wes In c., an d St am p s.co m . See DM M s ec. 6 0 4 .4 .1 .4 ; s ee al s o h t tp : //www.s t am p s .co m / (St am p s .co m i n d i cat es i ti s an “ Ap p ro v ed Li cen s ed Ven d or” o f t h e U.S. Po s t al Serv i ce); h t tp: //www.en di ci a.co m /wh y -u s p s (En di ci a.co m

u s es “ [t ] h e U.S. Po s t al Serv i ce [as ] an es s en t i al p arto f t h e s hi p p in g m i x fo r t o d ay ’ s e-co m m erce b u s i n es s es ”).

1 1 See h t tp : // en d i ci a.co m

/(“ En d i ci a’ s i n tu i t iv e el ect ro n i c p o st ag e t ech n o l o g i es an ds erv i ces al l o wy o ut o p ri n tU.S. Po s tal Serv i ce s h ip pi n g l ab el s an d s tam p s ri g h tfro m

y o u r d es ku s i n g a M ac o r PC.”).-2 8
-

III. Pri n ted Po s t ag e In d i cat es th e Dat e o f Pu rch as e No n e o f t h es e m et h o d s o f affi x in g p o st ag e i s i n h eren t l y m o re rel iab l e t h an
an o th er. Lab el s g en erat edb y th e U.S. Po s t al Serv ice an d b y s o m eo n e o t h er t h an th e U.S. Po s t al Serv i ce are o ft en p ri nt edan dd at eds ep arat el y fro m th e acto f
m ai l i n g . Dat es p ri n t edb y th e U.S. Po s t al Serv i ce, p o s t ag e m et ers , an d PC p ro v id ers d o n o t g u aran tee t h e d at e o n wh i ch the i tem i s d ep o s i t edwi t h th e U.S. Po s tal Serv i ce. Oft en , the d at e i s a s i m p l e i n d i cat io n o f t h e d ay a cu s t om er p u rch as edp os t ag e. IV. Reg u l at o ry Back s t o p Th e ri s kth at s om eo n e m i g h tp ri n ta l ab el o n o ne d ay an dm ai l th e i t em

o n
an o th er was co n t em

p l at edb y th e Secret ary wh en p ro m u lg at i n g en ab l i n g reg u l at i o n s u n der s ect i o n 7 5 0 2(b ). See s ec. 3 0 1
. 7 5 0 2 -1 (c), Pro ced . & Ad m i n . Reg s. In g en eral t erm s , th e reg u l at i o n s l o o kat h ow l o n g i tt ak es t o recei ve an i t em p o s t m ark edb y

s o m eo n e o t h er t h an th e U.S. Po s t al Serv i ce i n co n tras tt o an i t em d ep os i t edwi t h an d p o s t m ark edb y th e U.S. Po s tal Serv ice. See i d . s ub para. (1 )(i i i )(B)(1 ). Ani t em

p o s t m ark edb y

s o m eo n e o th er t h anthe U.S. Po s t al Serv i ce i s fi l edo n th e p os t m ark d at e o n l y i f i ti s recei v edwi t hi n th e s am e am o un to f t i m e th e i t em “ wo u l d o rd i n ari l y

b e recei v ed[i n ] i f i twere p o s tm ark edat t h e s am e p o i n t
o f o ri g i n b y

th e U.S. Po s t al Serv i ce”. Id . s ub d i v . (i i i )(B)(1 )(i i ). If i t i s recei v ed-2 9
-

l at er t h an that , th e p o s t m arki s d i sreg ard edu nl es s th e fo l l o wi ng can b e
es t ab l i s h ed : (i ) t h e i t em

was actu al l y

d ep o s i t edb efo re t h e l as t d ay fo r fi l i ng th e d o cu m en t , (i i ) t h e d el ay was du e t o d el ay edtran sm i s s i o n i n th e U.S. m ai l , an d(i ii ) th e cau s e o f t h e d el ay . Id
. s ub d i v . (i i i )(B)(2 ). Co n cl u s io n Sect io n 7 5 0 2 (b ) al l o ws fo r “ p o st m ark s n o tm ad e b y th e Un i t edSt at es Po st al Serv i ce”. Th atp h ras e i s n o tl i m i t edt o p o s t ag e m et ers . Co n g res s rem o v edfro m th atp ro v i s i o n a referen ce t o “ s t am p m ach i n es ” m o re t h anh al f a cen tu ry ag o . Th e St am p s.co m p o s t m arkati s s u e i n th i s cas e i s a p o s t m arkn o tm ad e b y th e Un i t ed St at es Po s t al Serv i ce, an dthere i s n o s t atu t o ry b as i s fo r ad h eri n g t o a d ecad es -o l d
n o t i o n o f wh atco ns t itu t es a p o s t m ark
. M ARVEL, FOLEY, VASQUEZ, GOEKE, HOLM ES, PARIS, LAUBER, NEGA, PUGH an dASHFORD, J J ., ag ree wi t h th i s co n cu rri n g o p i ni o n .- 3 0 -

GUSTAFSON an d M ORRISON, J J
. , d i s sen t i n g : Th e In t ern al Rev en u e Co d e u s es a “ po st m ark ” as a m ean s fo r v eri fy i n g th e t i m el in es s o f a t ax -rel at ed d o cu m en treq u i redt o b e s ubm it t edb y a d ead l i n e. See s ec. 7 50 2 . A “p o s t m ark ” i s

“ an o ffi ci al p o s t al m ark in g o n a p i ece o f m ai l ; s p eci f: a m arks h o wi n g the
n am e o f t h e p os to ffi ce an dth e d at e an d s om et i m es t he h o u r o f m ai l i n g an do ft en
s erv i ng as th e act u al an do n l y can cel l at i o n ”. W eb s t er’ s Th irdNew In t ern at i o n al Di ct i o n ary

1 7 7 3 (1 9 81 ). 1 To d ay , h o wev er, t h e Tax Co u rth o l d s --o r rat h er,
s o m ewh atl es s b o l d l y , “ accep t [s ] as t h e p rem i s e o f * * * [i t s ] an al y s i s ”, s ee o p . Ct
. p .1 7--t h ata p o s t ag e l ab el p ri n t edb y an i n d iv i du al cu s t o m er o n h i s o wnp ri n t er th ro u g h th e m ean s o f an i nt ern etv en d o r (St am p s .co m ) an dp l acedb y

h i m s el f o n h i s o wnp i ece o f m ai l co n st i tut es a “ p o s tm ark n o tm ad e b y th e Un i t edSt at es Po s t al Serv i ce”. W e t h i n k t h i s co ncl u s i o n i s u n warran t ed
. Th e Co u rt ’ s reas o ni n g , s ee o p . Ct . p .1 6 , s eem s t o b o i l d own t o thi s: Wh eni t fi rs ten act ed s ect io n 7 5 0 2 i n 1 9 5 4 , Co n g res s s eem s t o h av e i n t en dedth ata s t am p
m ad e b y a p o s tag e m et er b e d eem ed “ a p o s tm ark n o tm ad e b y th e Un i t edSt at es Po s tal Serv i ce” (t h en th e “ Un i t edSt at es Po st Offi ce”), s ec. 7 5 0 2(b ); an dth e

1 See al s o t o th e s am e effect , Th e Ox fo rdEn g l i s h Di ct i on ary 2 2 53 (1 9 3 3 ed ., 1 9 7 1 rep ri n t ) (“ A m arko ffi ci al l y i m p res s edupo n l et ters fo r v ari o u s p u rp o ses ; * * * u s u al l y a m ark g i v i ng t h e p l ace, d at e, an dh ou r o f d i s p at ch , o r o f t h e arri v al o f t h e m ai l ”).- 3 1 -

i m p l em en t i n g reg u l at i on s h av e b een co n st ru edt o ap pl y t o p o s t ag e m et ers , s ee Herrera v . Co m

m i s s i on er, T.C. M em o . 2 0 1 2 -3 0 8 , * 1 9
. Th e Co u rtn o wo b s erv es th at“ a St am

p s .co m p o s t ag e l ab el i s th e m od ern equi v al en to f t h e o u tp u to f an o l d
fas h i on ed [ 2 ] p o s tag e m et er”, s ee o p . Ct . p .1 7 (ci t i n g Ti l d en v . Co m m i ss i o n er, 8 4 6 F.3 d8 8 2 (7 t h Ci r. 2 0 1 7), 3 rev ’ g an drem an d i n g T.C. M em o . 2 0 1 5 -1 88 ), s o th ata St am p s.co m l ab el i s l i kewi s e d eem eda p o st m ark
. M u ch i s m i ss i n g fro m

th i s an al y s i s . Sect i o n 7 5 0 2 (b ), en t i t l ed“ St am p M ach i n e” wh en fi rs ten act ed i n 1 9 5 4 , d i dn o tth en an dd o es n o tn o w ex p res s l y ad dres s p o s t ag e m et ers . Th e Co u rtn o w al lu d es t o “ co n g res s i o n al co ncern ” an d th e “ leg is l at i v e h i s t ory ” o f th atp ro v is i on , s ee o p . Ct . p .1 6 , b utth e m ajo ri t y
o p i n i o n d o es n o t qu o t e o r ev enci t e an y o f t h ath i s t o ry

t o ex p l ai n wh y

a p o st ag e
m et er was th o u gh t rel i ab l e t o an y ex t en t(an dth erefo re h o w an yth i n g co u l dn o w

2 W e t h i n kth ata t ru ly

“ o l d -fas h i o n ed ” p o s t ag e m et er i s th e k i n dth at p ri n t s d i rect l y o n t o an en vel o p e t h ati s fedth ro u g h th e m ach i n e (t h us m o re res em b l i n g th e p o sto ffi ce’ s p o s t m arks t am p edo n t o t he en v el o p e), wh ereas m o d ern p o s t ag e m et ers p ri n to ff a l ab el th ati s th en affi xedt o th e en v el o pe. No th i n g i n the reco rd s up p ort s o u r i m

p res s i o n , n o r g iv es an y

i n fo rm at io n ab o u tth e n atu re o f p os t ag e m et ers wh en s ect i o n 7 5 0 2 was en act edn o r t h ei r ev ol u t i o n t h ereaft er.

3 In Ti l d en th e Co u rto f Ap p eal s fo r t h e Sev en t h Ci rcu i td i d n o t , l i ke t h e m ajo ri ty h ere, s ee o p . Ct . p .1 7 , s t at e t h atSt am p s . co m i s t h e “ m o d ern equ i v al en t ” o f a p o st ag e m et er, b u trat h er s t at edth atSt am p s .co m p ro v i d es “ a s erv i ce t h at s up p li es p ri n t -at -h o m e p o st ag e s o th atev ery on e can en j o y th e co n v en i en ce o f a trad i ti o n al p o s tag e m et er.” Ti l d en v . Co m m i s s i on er, 8 4 6 F.3 d 8 8 2 , 8 8 5 (7 t h Ci r. 2 0 1 7 ) (em

ph as i s ad d ed ), rev ’ g an drem an di n g T.C. M em o . 2 0 1 5 -1 8 8
.- 3 2 -

b e i t s “ equ i v al en t ”). 4 Th e s t atu t e d o es m ak e ex p li ci t th at“ a p o s t m arkn otm ad e b y th e Un i t edSt at es Po s t al Serv i ce” wi l l b e treat edas a p o s tm ark --b u t “ o n ly i f an dt o th e ex t en tp ro v i dedb y

reg u l at i o n s p res cri bedb y th e Secret ary .” Sec. 7 50 2 (b ). Nei th er t he o ri g in al reg u l at i o n s, fi rs tp ro m u l g at edi n T.D. 6 2 3 2, 1 9 5 7 -1 C.B. 4 6 9 , 4 7 2 -4 7 3 , n o r t h e cu rren treg u l at i o n s , 2 6 C.F.R. s ect i o n 3 0 1 .7 50 2 -1 (c)(1 )(i ii )(B), Pro ced
. & Ad m i n . Reg s . , ex p res s l y m en ti o n p o s t ag e m et ers , an dth ey cert ai n l y d o
n o tm en t io n St am

p s .co m l ab el s . Th e m ajo ri t y

at t em p t s t o ju m

p thi s g ap b y i n v o k i n g Au er v . Ro b b i n s , 5 19 U.S. 4 5 2 , 4 6 1 (1 9 9 7 ) (Scal i a, J .), s ee o p . Ct . p .1 5, wh i ch s t an d s fo r t h e p ro p o s i t i o n th atth e Secret ary ’ s co n s t ru ct i o n o f h i s o wn reg u l at i o n s i s en t i t l ed to d eferen ce. 5 Th e m ajo ri t y s u g g es t s t h ati n t hi s cas e t h e

4 Th e o p in i o n o f t h e Co u rtci tes Fi s h m an v . Co m m i s s io n er, 5 1 T.C. 8 6 9 , 8 7 2 -8 7 3 (1 9 6 9 ), aff’ d , 4 2 0 F.2 d4 9 1 (2 d Ci r. 1 9 7 0), as “ ci t i n g Ho us e an dSen at e rep o rt s acco m

p an y i n g th e 1 9 54 Co d e”, s ee o p . Ct . p .1 6 , wh i ch i n d eedFi s h m an d o es . In Fi s h m an , 5 1 T.C. at5 7 2 -5 7 3 , th e Co u rt o bs erv edth at“ Co ng res s was aware t h atp o s tm ark s m ad e b y p ri v at e p o s t ag e m et ers co u ldb ear an y d at e d es i red b y th e s en d er. Fo r t h i s reas o n , i trefu s edt o ap p l y th e s am e ru l es t o b o t h m et ered an d u n m et eredm ai l. H. Rep t . No . 1 3 3 7, t o acco m p an y H.R. 8 3 0 0 (Pub . L. 5 9 1 ), 8 3 dCo n g ., 2 dSes s ., p . A4 3 5 (1 9 5 4 ); S. Rep t . No . 1 6 2 2, t o acco m p an y H.R. 8 3 0 0 (Pub
. L. 5 9 1 ), 8 3 dCo n g ., 2 d Ses s ., p . 6 1 5 (1 9 5 4 ).” Th ati s , Fi s h m an s h o ws co n gres si o n al co n cern ab ou tthe p ro b l em s o f res p ect in g p os t ag e m et er d at es (an d h o w Co n g res s ad dres s eds u ch co n cern s ); Fi s h m an d i d n o tex p lai n , n o r d o es th e l eg i s lat i v e h i s to ry ex p lai n , wh ati ti s ab o utp o st ag e m et er d at es th at i n cl i n ed Co n g res s t o res p ectthem atal l
. 5 Bu ts ee Un i tedStu d en tAi d Fu n ds , In c. v . Bi b l e, _

_ _ U.S. _

_ _ , _

_ _ , 1 3 6 S. Ct . 1 6 0 7 , 1 6 0 8 (2 01 6 ) (Th om as , J ., d i s s en t i n g fro m th e d en i al o f cert i o rari ) (“ An y

(co n ti n u ed ...)- 3 3 -

Secret ary h as co n st ru ed “p os t m ark* * * m ad e o t h er th anb y th e U.S. Po s t al Serv i ce” i n s ect i o n 3 01 .7 50 2 -1 (c)(1 )(i i i)(B)(1 ) t o i n cl u de a St am p s .co m l ab el . Bu t th e s u g g es t i o n i s art fu l l y

m ad e: “ In co n ced i n g thatp et i t i o ners ’ p et i t io n was t i m el y
m ai l edu n d er t h e reg u l at i on s d i s cu s s edab o v e, res po n den tn eces s ari l y ag rees th at th i s i s a cas e i n wh ich ‘ t he p os t m arko n th e en v el o p e i s m ad e o th er t h an b y th e U.S. Po s t al Serv i ce.’ ” See o p. Ct . p .1 5 (em p h as is ad d ed ). W e d o n o tfi n di n th e Co m m i s s i o n er’ s b ri efs a s t at em en tg i v in g th i s co ns t ru ct i o n o f t he reg u l at i o n . It ap p ears th e m ajo ri ty

wo u l d g ran tAu er d eferen ce t o an i m p l i cat i o n i n o r a l o g i cal i n feren ce fro m

th e Co m m i s s io ner’ s b ri ef, b u twe d o n o t b el i ev e t he Au er d o ct ri n e g o es so far. Th u s , n ei t h er t h e reg u l at i o n s , n o r Herrera, n or Ti l d en , n o r t h e Co u rt ’ s
o p i n i o n t o d ay

ex pl ai n s wh y

th e o u tp u t o f a p o s t ag e m et er i s t he eq u i v al en to f a W eb s t er’ s p o s t m ark , an dn o n e o f t h em ex p lai n s i n wh ats en s e St am ps .co m m i g h t

5 (...co n t in u ed ) read er o f t h i s Co u rt ’ s o p i n io ns s h o u l dthi n kth atth e d o ctri n e i s o n i t s l as tg as p . M em bers o f t h i s Co u rt h av e rep eat ed l y cal l ed fo r i t s reco n s i d erat i o n i n an ap p ro p ri at e cas e. * * * An dri g h t ly s o ”); Perez v . M ort g . Ban k ers As s ’ n, 5 7 5 U.S.

_ _ _ , _

_ _ , 1 3 5 S. Ct . 1 19 9 , 1 2 1 0 -1 2 11 (2 0 1 5 ) (Al i t o , J ., co n cu rri n g i n p artan d co n cu rri n g i n th e ju d gm en t ); i d. at1 2 1 3 -1 2 2 5 (Th o m as , J ., co n cu rri n g i n the ju d g m en t ); Deck er v . Nw. En v t l . Def. Ct r., 5 6 8 U.S. 5 9 7 , 6 1 5 (2 0 1 3 ) (Ro bert s , C.J ., co n cu rri n g ); i d. at6 1 6 (Scal i a, J ., co n cu rri n g i n p artan d d is s en t i n g i n p art ); Tal kAm eri ca, In c. v . M i ch
. Bel l Tel . Co ., 5 6 4 U.S. 5 0 , 6 7 -6 9 (2 0 1 1 ) (Scal i a, J
. co n cu rri n g ) (“ [W ] h i l e I h av e i n th e p as t u n cri t i cal l y accep t ed t h atru l e, I h av e b eco m e i n creas i ng l y

d o ub t fu l o f i t s v al i d it y ”).- 3 4 -

b e t h e eq u i v al en to f a p o s t ag e m et er. Pres u m ab l y St am p s . co m i s “ t he m o d ern equ iv al en t ” o f a p o s t ag e m et er i n th e s en se o f i t s “ co n v en i en ce” t o th e p os t al
cu s t o m er, s ee Ti l d en v . Co m m i s s i on er, 8 46 F.3 d at8 8 5, b u to u r fo cu s m u s ti n s t ead b e o n the q u es ti o n wh eth er t h e St am p s .co m l ab el i s equ i v al en tt o a p o s t m arki n th e
s en s e o f v eri fy in g the t i m el in es s o f a s ub m i s si on . Onth ats ubjectth e Co u rt ’ s
o p i n i o n i s s i len t . If we l o okb ey o n dth e reg u l at i on s th at t h e Secret ary h as p res cri b ed , b ey o n d th e arg u m en t s o f t h e p art i es , an do u ts i d e t h e reco rdo f t hi s cas e, a m o re d i s cri m i n at i n g an al y s i s m i g h tb e p o s s i b l e. A l on g l in e o f cas es h as h el dth ata
m ark i n g p ro du cedb y

a p ri v at e p o s t ag e m et er s h ou l db e co n si d ereda p o s t m ark
. Gu t ierrez v . In dus . Cl ai m s Ap p eal s Offi ce, 8 4 1 P.2 d4 0 7 , 4 09 (Co lo . Ap p . 1 9 9 2 ); Fran drup v . Pi n e Bo ard W areh o u s e, 5 3 1 N.W .2 d8 8 6 , 8 8 9 (M i n n . Ct . Ap p . 1 9 9 5 ); Bo wm an v . Adm i n i s t rat o r, 5 0 7 N.E.2 d3 4 2 , 3 44 (Oh i o 1 9 8 7 ); Hayn es v . Hech l er, 3 9 2 S.E.2 d6 9 7 , 7 0 0 (W . Va. 1 9 9 0 ); Ch ev ro n U.S.A., In c. v . Dep ’ t o f Rev en u e, 1 5 4 P.3 d3 3 1, 3 3 7 (Wy o . 2 00 7 ). Th es e co u rt s h av e reas o n edth atth e s en d er wh o
u s es a p ri v at e p o s tag e m et er i s u n d er an o bl i g at i o n t o m ai l th e i tem o n t h e s am e d ay th ati s m ark edb y

th e p o s t ag e m et er o n th e en v el o p e. Gu ti errez, 8 4 1 P.2 dat 4 0 9 ; Fran drup , 5 3 1 N.W .2 dat8 8 9 ; Bo wm an , 5 0 7 N.E.2 dat3 44 ; Hayn es , 3 9 2 S.E.2 dat6 9 9 ; Ch ev ro n U.S.A., In c., 1 54 P.3 d at3 3 7
. Co ng ru en twi t h th atl i n e o f- 3 5 -

cas es i s o u r Op i n i o n i n Lev en t is v . Co m m i s s i o n er, 4 9 T.C. 3 5 3 (1 9 6 8), i n wh i ch th e i s s ue was wh et her a d ocu m en twas recei v edl at er t h an th e d at e wh en a d o cu m en two u l d“ o rd i n ari l y ” h av e b een recei v ed . W e reco g n i zed“ th e d at e o n th e p o s t ag e m et er s t am

p as th e p o st m arkd at e”. Id . at3 5 6
. W e d i dn o tex p l i ci t l y s t at e
o u r reas o n i n g fo r t h atco n cl u s i o n , b u twe d i dex p l ai n th at t h e U.S. Po st al Serv i ce’ s Do m es t i c M ai l M an u al req u i redth at -- m et ered m ai l wi ll n o t b e p o s t m ark edb y th e Po stOffi ce can cel in g d ev i ce ex cep twh en th e wro n g d at e ap p ears i n th e m et er s t am p , i f t h e wro n g d at e d o es ap p ear o n th e m et er s t am p , th e en v el o pe wi l l b e p o s t m ark edth ro u g h t h e Po s tOffi ce can cel i n g m ach i n e t o s ho w th e co rrect d at e; an dth atthe m et ered m ai l wi l l b e ex am i n edwh i l e b ei n g ro u t ed fo r d i s t ri bu t i o n t o d et erm i n e t h ati ti s p ro p erl y p rep ared , wh i ch ex am i n at i o n m ay b e m ad e b y a s el ect edch ecko f t he p i eces as th ey are d i s t ri bu ted
. Id . at3 5 4 . If th i s p ro cedu re d es cri b edi n Lev en t i s i s s t i l l i n u s e b y th e USPS 6 --an i s su e ab o u twh i ch th e o p i ni o n o f t h e Co u rt i n th i s cas e i s s i l en t --t h enth atwo u l d
s eem t o b e a p os s i b l e reas on t o treat the m et er d at e as h av i ng s o m e rel i ab l e rel at i o n t o th e m ai l i n g d at e an dth erefo re as g i v i n g s o m e v eri fi cat i on o f t h e t i m el i n es s o f t h e s ub m is s i o n .

6 It ap p ears th atth e rel ev an tp o rt i o n o f t h e Do m es t i c M ai l M an u al i s s ect i o n 6 0 4 , “ Po s t ag e Paym en tM et h o d s an dRefu n d s”. Th i s i s av ai l ab l e o n th e i n t ern etat h t tp s : //p e.u s p s .co m

/t ex t/ d m m 3 0 0 / 6 0 4 .h tm .- 3 6 -

If s u ch p ro cedu res are t he reas o n th at a p o s t ag e m et er d at e can reas o n ab l y b e t reat edl i k e a p o st m ark , th en th e n ex tques t i o n i s wh et h er St am p s .co m i n v o l v es equ iv al en tp ro cedures an das s u ran ces . Onth atqu es t io n th e reco rdi n t h i s cas e i s al s o s i len t . Ind eci d i n g cas es we o p erat e u n d er co n s t rai n t s (t h e ru l es o f ev i d en ce
an d , i n p art i cu lar, Ru l e 2 0 1 (“ J u d ici al No t i ce”) o f t h e Fed eral Ru l es o f Ev i d en ce) th atwo u l dp rev en t u s fro m fi n d i n g fact s o n t h e b as i s o f o ur o wni n tern etres earch , wh i ch d i s cl o s es th atth e St am p s .co m web s it e h as th e fo l lo wi n g qu es t i on an d
an s wer: 7

7 Acces s i b l e ath ttp s : //s t am p s .cu s t h el p .co m

/ ap p / an s wers / d et ai l / a_ i d/ 3 0 3 / ~/
- am -i -req u i red -t o -s en d-m

y -p ack ag e-o n -t h e-d at e-t h at -i s -p ri n ted -o n -m y -s h i p p i n g . It ap p ears fro m

s t am p s .co m / co n d i t i o n s /th ata St am

p s .co m cu s t o m er en t ers i n t o an o n l i n e ag reem en t , b y

wh i ch h e ag rees (i n p ara. 1 2 ) t h atSt am p s . co m l ab el s “ wi t h a d es i g n at edm ai l i n g d at e, ex p ire aft er t h at d at e (USPS t ran sact i o n s ex p i re p urs u an t t o the Co d e o f Fed eral Reg u lat i o n s ). USPS m i s p ri n tedo r u n u s ed l ab el s m u s tb e d es tro y edo r retu rn edt o th e USPS, as p ro v i d edi n t h e Do m es t i c M ai l M an u al (s ee Sect i o n 1 1 )”, an d ag rees (i n p ara. 1 4 ) t hat [b ] y an das a res u l to f accep t i n g th es e Term s , y o uare al s o en t eri ng i n t o an Ag reem en twi t h t h e Un i t edSt at es Po s t al Serv i ce (USPS) i n acco rd an ce wi t h the Do m es t i c M ai l M an u al (DM M ) 6 04 .4 , Po st ag e Paym en tM eth o d s, Po s t ag e M et ers an dPC Po s t ag e Pro du ct s (Po s t ag e Ev i d en ci n g Sy s t em s o r PES). Yo uaccep t res p on s ib i l i ty fo r co n t ro l an du s e o f y o u r acco u n t an dth e PES p ri n tedth erefro m . Yo u ag ree an dcert i fy

th at : (i ) y ouwi l l co m

p l y wi t h al l l aws an d reg u lat i o n s ap p l icab l e t o USPS s erv i ces , i n cl u d i n g , wi t h ou tl i m i t at i o n , th e p ro v i s i o n s o f t h e Do m es t i c M ai l M an ual an dth e In t ern at i o nal M ai l M an u al * * * (co n ti n u ed ...)- 3 7 -

Am I req u i redt o s en d m

y p ack ag e o n t h e d at e t h at i s p ri n t edo n m y s h i p p i n g l ab el ? As req u i redb y

the USPS, s h i p p i n g l ab el s m us tb e m ai l edo n t h e d at e th ati s s p eci fi ed o n th e l ab el . * * * It ap p ears t o u s t h at , i f a d at e p ri n t edo n a p o s t ag e m et er l ab el o r o n a St am p s.co m l ab el co ul dco u n tas a p o st m ark , i t wo u l dh av e t o b e b ecau s e t h e
s en d er i s o bl i g edt o m ai l th e i tem o n th e d at e ap p eari n g o n th e l ab el --an o b l i g at i o n
as t o wh i ch th e o p i n i o n o f t h e Co u rti s s i l en t. Oth erwi s e, t h e d at e s i m p l y g i v es i n fo rm at i o n ab o utwh en t h e p o s t ag e was p urch as ed , n o twh en th e i t em was m ai l ed
. A m ere recei p tfo r th e p urch as e o f p o st ag e i s n o ta “ p o s t m ark ”.

7 (...co n t in u ed ) Onth e reco rdo f t h i s cas e, we d o n o tkn o w wh et h er p et i ti o n ers en t eredi n t o an y s u ch ag reem en t , an d we d o n o t kn o w wh eth er s u ch an ag reem en two u l db e en fo rceab l e. Cf. Sp ech tv . Net s cap e Co m m c’ n s Co rp ., 3 06 F.3 d 1 7 (2 d Ci r. 2 0 0 2).