T.C. Mem o. 2 01 4- 22 3

UNITED STAT ES TAX COURT

JOSEP H SANCHEZ, Peti ti on er v . COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 51 12 -1 4. Fi le d Oct ob er 2 2, 2 01 4.

R m ai le d ano ti ce o f de fic ie nc y to P on Dec. 2, 2 01 3. Th e la st da y to fil e a p et it io n wi th th e Co urt was Mo nd ay , Mar. 3 , 20 14 . The pe ti ti on was re cei ve d b y

th e Co urt an d fi le d o n M ar. 1 0, 2 01 4. Th e en ve lo pe inwhi chth e p et it io n was rece iv edbe ars bo th a U.S. Pos ta l Serv ic e p os tm arkda te d M ar. 4 , 20 14 , anda m arkfro m Sta m ps .co m da te d M ar. 3 , 20 14 . R fil eda m ot io n t o d is mis s fo r la ckof juri sd ic ti on . Held : Th e m arkfro m

Sta m ps .co m is di sr eg ard ed . Mal ek zadv. Co m m is si on er, 7 6 T.C. 9 63 , 96 6- 96 7 (1 98 1) , app li edan d fo ll owe d. Acco rd in gl y , th e p et it io n was no t t im el y fil ed , andth e Co urt d oe s n ot ha ve juri sd ic ti on to de ci de P’s cas e. Held , furth er, R’s m ot io n t o d is m is s wi ll be grant ed
.- 2 -

[* 2] Jo se phSan ch ez, p ro se. S. Mark B arn es , for

res po nd en t.

MEMORANDUM OPINION ARMEN, Sp eci al Trial Ju dg e: Thi s m at te r is be fo re the Co urt o n
res po nd en t’s Mo ti on To Dis m is s Fo r LackOf Ju ris di ct io n, fi le d M ay 28 , 20 14
. Res po nd en t m ov es to di sm is s thi s ca se on th e g ro un d tha t the pe ti ti on was n ot fil edwithi n the ti m e p res cri be d b y sec ti on 62 13 (a) o r se ct io n 7 50 2. Att ach edto 1
res po nd en t’s m ot io n was a Po st al Serv ic e Fo rm 38 77 . For r eas on s d is cu ss ed he rei na fte r, we sh al l g ran t re sp on de nt ’s m ot io n. Bac kg ro un d At the ti m e th atth e p et it io n was fil ed , pet it io ne r res id edinth e St at e o f Utah
. On Dec em

be r 2, 2 01 3, re sp on de ntsen t p et it io ne r a n ot ic e o f de fic ie nc y . The no ti ce d et erm in eda de fic ie nc y inin co m e ta x fo r 20 10 of $ 10 ,50 8 andan
accu racy-rela te d p en al ty und er s ect io n 6 66 2( a) o f $2 ,10 2.6 0.
Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o the Int ern al 1 Rev enue Co de , as a m en de d andineffec t atall rel ev an t t im es , andall Ru le refe ren ces are t o the Tax C ou rt Rul es of P ract ic e an d P ro cedur e.- 3 -

[* 3] The fir stpa ge of the no ti ce o f de fic ie nc y in cl ud edth e fo ll owi ng st at em en t:

“ If y ouwantto co nt es t thi s d et erm in at io n i n c ou rt b efo re m ak in g any paym en t, y ouha ve * * * 9 0 d ay s fr om th e d at e o f th is let te r * * * t o fi le a pe ti ti onwith the Uni te d S tate s Tax Co urt fo r a red et erm in at io n o f th e am ountof your ta x.” Als o in cl ud edon th e fi rs t p ag e o f th e n ot ic e was th e fo ll owi ng st at em en t: “ LastDate to Pet it io n Tax Co urt: Marc h 3 , 20 14 ”. On M on da y , Marc h 1 0, 2 01 4, the Co urt re cei ve d ape ti ti on fro m pe ti ti on er
se ek in g ared et erm in at io n o f th e d efi ci en cy an d p en al ty det erm in edby resp on de nt inth e n ot ic e o f de fic ie nc y . The p et it io n arri ve d a t the Co urt b y m ai l i n an 2
en ve lo pe be ari ng a U.S. Pos ta l Se rv ic e p os tm arkda te of M arch 4, 2 01 4. Affi xe d to th e en ve lo pe was a“ st am p” pri nt edby a thi rdparty from he r co m pu te r us in g
so ftwa re fro m

Stam ps .co m an d acert ifi edm ai l s ti ck er. The “ st am p” refl ect edth e 3

“ st am ps .co m ” lo go , “ $4 .70 ” o f “ US Po st ag e Fi rs t-C la ss ”, a fi ve -d ig itnu m be r th at A cop y of t he no ti ce o f de fic ie nc y was a tt ach edto th e p et it io n a s an 2 ex hi bi t. Sta m ps .co m Inc . is a publ ic ly trad edco m pa ny (NASDAQ: STMP) tha t i s 3 he ad qu art eredinEl Seg un do , Cal ., andth atpro vi de s In te rn et -b as edpo st ag e se rv ic es . The co m

pany’ s o nl in e p os ta ge servi ce p ro vi de s a u se r th e ab il ity to bu y an d p rin t U.S. Po st al Serv ic e-ap pr ov edpo st ag e d ire ct ly from th e u se r’s co m

pu te r. See h ttp: //www.sta m

ps .co m /c om pa ny-in fo /. “ Si m

pl y lo g- into Sta m

ps .co m , pri nt y ou r po st ag e th endro p your le tt ers an d p ack ag es in to an y m ai lb ox , han d the m

to y ou r po st al carr ie r or

sch edul e a USPS pi ck -up ri gh t thr ou gh th e so ftwa re.” Se e ht tp ://www.st am

ps .co m /p os ta ge -o nl in e/

po st -o ffi ce/
.- 4 -

[* 4] pr es um ab ly corre sp on ds to th e ZIP Co de fro m whi chth e “ st am

p” was ge ne rat ed , and“ MAR 0 3 2 01 4” . The “ st am p” als o i nc lu de s a s tri ng of al ph anum eri c ch arac te rs who se m ean in g i s n otdi sc lo se d i n the reco rd
. As i nd ic at edres po nd en t fi le d aMo ti on To Dis m is s Fo r LackOf Ju ris di ct io n
on May 28, 2 01 4. Pe ti ti on er fi le d aNot ic e Of Objec ti on on June 25 , 20 14
. Res po nd en t s up pl em en te d h is m ot io n o n Au gu st18 , 20 14 . Alth ou gh affo rd edth e op po rtu ni ty to d o s o, p et it io ne r di d n otfil e a rep ly to re sp on de nt ’s supp le m en t. Dis cu ss io n Gen eral Pri nc ip le s Thi s C ou rt’s juris di ct io n t o re de te rm in e a d efi ci en cy inin co m e ta x d ep en ds
on th e is su an ce o f a v al idno ti ce o f de fic ie nc y an d ati m el y

fil edpe ti ti on . Rul e 13 (a), (c ); M on ge v. Co m mis si on er, 9 3 T.C. 2 2, 2 7 (1 98 9) ; No rm ac, In c. v. Co m m is si on er, 9 0 T.C. 1 42 , 14 7 (1 98 8) . Sect io n 6 21 2( a) ex pr es sl y au th or iz es th e Co m m is si on er, aft er d et erm in in g ade fic ie nc y , to sen d ano ti ce o f de fic ie nc y to th e ta xp ay er b y

cert ifi edor r eg is te redm ai l. The tax pa y er, i n turn, h as 90 day s (o r 15 0 da y s i f th e n ot ic e is ad dr es se d t o ape rs on ou ts id e th e Uni te d S ta te s) to fil e a pe ti ti on with thi s C ou rt f ora red et erm in at io n o f th e co nt es te d d efi ci en cy . Sec. 62 13 (a). By virtue of s ect io n 7 50 2, a p et it io n tha t i s t im el y m ai le d m ay

be de em ed to be ti m el y

fil ed
.- 5 -

[* 5] Altho ug h t im el y

m ai li ng is ge ne ral ly det erm in edby the po st m arkda te , see
se c. 75 02 (a); sec . 30 1.7 50 2- 1( c)(1 ), Pro ced . & Adm in . Reg s., ex tri ns ic ev id en ce i s adm is si bl e if

a po st m arkda te is eit he r il le gi bl e o r m is si ng , see Mas onv. Co m m is si on er, 6 8 T.C. 3 54 (19 77 ); S y lv anv. Co m mis si on er, 6 5 T.C. 5 48 (19 75 ). Inth e in st an t ca se , th e U.S. Po st al Serv ic e p os tm arkis ne ithe r il le gi bl e n or
m is si ng bu t cl earl y

refl ect s the date of M arch 4, 2 01 4. It i s cl ear i n the pre se ntcas e th atres po nd en t m ai le d the no ti ce o f de fic ie nc y to pe ti ti on er o n Dec em

be r 2, 2 01 3. Se e Ma ga zi ne v. Co m mis si on er, 8 9 T.C. 3 21 , 32 7 n .8 (1 98 7) (ho ld in g tha t Po st al Serv ic e Fo rm 38 77 rep res en ts di rectev id en ce of th e d at e o f m ai li ng of t he no ti ce o f de fic ie nc y); s ee al so Clo ug h v
. Co m m is si on er, 1 19 T.C. 18 3, 1 87 -1 88 (20 02 ) (o ve rru li ng vario us ch al le ng es by a ta xp ay er t o the in tro du ct io n i nt o e vi de nc e o f Po st al Serv ic e Fo rm 38 77 by the Co m m is si on er). Th e 9 0t h d ay aft er the date of m ai li ng was Su nd ay , Marc h 2 , 20 14 . Accor di ng ly, th e n ot ic e co rrec tl y st at edth atth e la stday

to pe ti ti onth e Co urt was Mo nd ay , Marc h 3 , 20 14 . See s ec. 7 50 3 (r eg ard in g the ti m e fo r pe rfo rm an ce o f act s wh ere the las t d ay othe rwis e fal ls on a Satur da y , Sun da y , or le ga l h ol id ay ). Howev er, the pe ti ti on was n otrece iv edan d fi le d b y th e Co urt u nt il Mo nd ay , Marc h 1 0, 2 01 4. Thus , th e p et it io n was no t t im el y fil edan d re sp on de nt ’s- 6 -

[* 6] m ot io n m

us t b e g ran te d unl es s the pe ti ti on is de em edto ha ve be enti m el y fil edby virtue of h av in g b eenti m el y m ai le d. Pet it io ne r’s Po si ti on Pet it io ne r arg ue s tha t the pe ti ti on was t im el y be cau se “ th e lo g fr om St am p.C om [si c] sho w[s] th atth e p et it io n was pro ces se d o n M arch 3, 2 01 4” an d be cau se th e p et it io n was de li ve redto th e U.S. Po st al Serv ic e o n tha t s am e d at e. In
supp ort o f hi s ar gu m en t p et it io ne r pr ov id eda st at em en t b y th e th irdparty who pr ep aredth e p et it io n fo r m ai li ng an d the n d el iv ereditto th e p os t o ffi ce. Inhe r st at em en t the th irdparty des cri be s h ow o n M on da y , Marc h 3 , 20 14 , aft er b ei ng

“ gi ve n d oc um en ts to m ai l” , sh e p rin te d p os ta ge us in g S ta m ps .co m so ftwa re, ad de d
ex trapo st ag e fo r certi fie d m ai l, an d the n t oo k the pe ti ti on to th e U.S. Po stOffic e inBo un ti fu l, Ut ah , forde po si t i nt o the m ai l. The th irdparty cand id ly stat es th atin
or de r to “ av oi d[ ] th e lo ng li ne s” at t he po stoff ic e, sh e dro pp edth e p et it io n o ff witho utha vi ng a cert ifi edm ai l re cei ptst am pe d b y a Po st al Serv ic e em

pl oyee an d th atas aco ns eque nc e “ th e se nd er h as no do cum en ta ti on sh owi ng * * * [t he po st of fic e] recei ve d the cert ifi edpa ck ag e” o n M arch 3, 2 01 4. Res po nd en t’s Po si ti on Res po nd en t ar gu es th atth e U.S. Po st al Serv ic e p os tm arkde m on st rat es th at th e p et it io n was no t t im el y m ai le d. Inth is reg ardres po nd en t re li es onth e- 7 -

[* 7] de cl arat io n o f th e se ni orm an ag er fo r di st rib ut io n andop erat io ns of the U.S. Po st al Serv ic e in Sal t Lak e Ci ty, Utah , st at in g tha t “ [t]he m ark in g o n the en ve lo pe , whi chread s ‘Sal t Lak e Ci ty U T - TUE 04 M AR 20 14 - 84 1 P M’ is an o ffi ci al po st m arkus edby the Uni te d S ta te s Po st al Serv ic e.” Bec au se th e n ot ic e o f de fic ie nc y

co rrec tl y st at edth atth e la stday

to fil e a p et it io n was Marc h 3 , 20 14 , an d the U.S. Pos ta l Se rv ic e p os tm arkbe ars a da te of M arch 4, 2 01 4, re sp on de nt arg ue s tha t the pe ti ti on was n otti m el y m ai le d. Ana lysis Bec au se pe ti ti on er i s the party inv ok in g the Co urt’s jur is di ct io n, h e b ears th e b ur de n o f pr ov in g tha t the pe ti ti on was t im el y fil ed . See Ma dd ox v. Co m m is si on er, T.C. Mem o. 2 00 9- 24 1. Sect io n 3 01 .75 02 -1 (c)( 1) (ii i)( B)(3 ), Pro ced . & Adm in . Reg s., p ro vi de s fo r si tu at io ns inwhi cha m ai lp ie ce h as bo th U.S. Pos ta l Se rv ic e p os tm ark s an d n on U.S. Pos ta l Se rv ic e m ark s. Th atsec ti on pro vi de s as fol lo ws: If the en ve lo pe ha s a p os tm arkm ad e b y th e U.S. Po st al Serv ic e in ad di ti on to a po st m arkno t s o m ad e, th e p os tm arkth atwas n otm ad e by the U.S. Pos ta l Se rv ic e is di sr eg ard ed , andwhet he r th e en ve lo pe was m ai le d i n a cco rd an ce wi th th is parag rap h (c )(1 )(i ii )(B) wil l b e de te rm in edso le ly by

ap pl y in g the rul e o f pa rag rap h (c )(1 )(i ii )(A) o f th is sec ti on [qu ot edbe lo w]
.- 8 -

[* 8] The refo re, b ecau se th e en ve lo pe was p os tm ark edby the U.S. Pos ta l Se rv ic e
an d l eg ib ly so, an y

othe r po st m arkis to be di sr eg ard ed , in cl ud in g the on e fro m St am ps .co m , whi chis no t a U.S. Po st al Serv ic e p os tm ark . See Ma le kz adv. Co m m is si on er, 7 6 T.C. at96 6- 96 7 (uph ol di ng th e v al id ity of a n e arl ie r ve rs io n o f
se ct io n 3 01 .75 02 -1 (c)( 1) (ii i)( B)(3 ), Pro ced . & Adm in . Reg s., an d c on cl ud in g tha t 4 a U.S. Po st al Serv ic e p os tm arktru m ps a pr iv at e p os ta ge m et er m arkas the lat te r is di sr eg ard edpu rs ua ntto th e o pe rat iv e reg ul at io n)
. Nex t, as su m in g wi th ou t d eci di ng th atth e p et it io n was de li ve redto th e p os t of fic e o n M arch 3, 2 01 4, we m us t d eci de whet he r de li ve rin g the pe ti ti on to th e po stoff ic e o n the las t d ay

to fil e a p et it io n i s s uf

fic ie ntto de em

th e p et it io n t im el y fil ed . Sect io n 3 01 .75 02 -1 (c)( 1) (ii i)( A), Pro ced . & Adm in . Reg s., p ro vi de s: If the po st m arkon th e en ve lo pe is m ad e b y th e U.S. Po st al Serv ic e, th e p os tm arkm

us t b ear ada te on or b efo re the las t d at e * * * pr es cri be d fo r fi li ng th e d oc um en t o r m ak in g the paym en t. If the po st m arkdo es no t b ear ada te on or b efo re the las t d at e * * * pr es cri be d fo r fi li ng th e d oc um en t o r m ak in g the paym en t, the do cu m en t o r pa ym en t i s co ns id eredno t t o b e ti m el y fil edor p ai d, reg ard le ss of wh enth e d oc um en t o r pa ym en t i s d ep os it edinth e m ai l. Acco rd in gl y , th e se nd er wh o re li es up on th e ap pl ic ab il ity of s ect io n 75 02 ass um es th e ri skth atth e p os tm arkwil l b ear adate onor b efo re th e la stda te * * * p res cri be d fo r fi li ng th e d oc um en t o r m ak in g the pa ym en t. See , ho wev er, p arag rap h (c )(2 ) of th is sec ti on with re sp ect Thatearl ie r ve rs io n was sec . 30 1.7 50 2- 1( c)(1 )(i ii )( b ), Pro ced . & Adm in
. 4 Reg s. Su chsec ti onis subs tant iv el y id en ti cal to sec . 30 1.7 50 2- 1( c)(1 )(i ii )(B) (3 ), Pro ced . & Adm in . Reg s., d is cu ss edab ov e inth e te xt .- 9 -

[* 9] to th e u se of r eg is te redm ai l o r certi fie d m ai l t o avo idth is ris k. * * * [Em ph as is ad de d]. Usi ng reg is te redor c ert ifi edm ai l, the sen de r can ob ta ina po st m ark ed
rece ip t fr om

th e U.S. Po st al Serv ic e th atis ev id en ce o f ti m el y m ai li ng an d h en ce ti m el y fil in g. Se e se c. 75 02 (c); sec . 30 1.7 50 2- 1( c)(2 ), Pro ced . & Adm in . Reg s.;
se e al so sec . 75 02 (f) (r eg ard in g the us e o f pr iv at e d el iv ery se rv ic es ). Sect io n 30 1.7 50 2- 1( c)(2 ), Pro ced . & Adm in . Reg s., p ro vi de s i n re le vantpart a s fo ll ows : If the do cu m en t o r pa ym en t i s s en t b y U.S. reg is te redm ai l, the da te of reg is tra ti on of t he do cu m en t o r pa ym en t i s treat edas t he po st m ark da te . If th e d oc um en t o r pa y m en t i s s en t b y

U.S. cert ifi edm ai l an d th e se nd er’s rec ei ptis po st m ark edby the po st al em pl oyee to who m th e d oc um en t o r pa ym en t i s p res en te d, the da te of t he U.S. po st m ark on th e rec ei ptis tre at edas t he po st m arkda te of t he do cu m en t o r pa ym en t. Acco rd in gl y , th e ri skth atth e d oc um en t o r pa ym en t wi ll no t b e p os tm ark edon th e d ay th atitis de po si te d i n the m ai l m ay be el im in at edby the us e o f reg is te redor c ert ifi edm ai l. As p rev io us ly stat ed , th e p et it io n was m ai le d u si ng po st ag e p rin te d thr ou gh St am ps .co m . Howev er, acc or di ng to th e th irdparty who d el iv eredth e p et it io n t o th e p os t o ffi ce, the pe ti ti on was d ep os it edin to a m ai l re cep ta cl e wit h n o re qu es t th ata cert ifi edm ai l re cei ptbe po st m ark edby a U. S. Po st al Serv ic e em pl oyee. As
a res ul t, p et it io ne r is no t en ti tl edto an y rel ie f un de r se ct io n 3 01 .75 02 -1 (c)( 2) , Pro ced . & Adm in . Reg s. Ra th er, t o p arap hr as e se ct io n 3 01 .75 02 -1 (c)( 1) (ii i)( A), Pro ced . & Adm in . Reg s., quo te d abo ve , bec au se th e U.S. Po st al Serv ic e p os tm ark- 10 -

[* 10 ] on th e en ve lo pe do es no t b ear ada te on or b efo re Ma rch 3, 2 01 4, the pe ti ti on is co ns id eredno t t im el y fil edreg ard le ss of wh enth e p et it io n was de po si te d i n the m ai l. Co nc lu si on Bec au se th e p et it io n was no t d el iv eredor d eem edde li ve redto th e Co urt withi n the st atut or il y

pre sc rib edti m e, th e Co urt l ack s juris di ct io n u nd er s ect io ns 62 13 (a) and75 02 to red et erm in e th e d efi ci en cy an d p en al ty. Acco rd in gl y , we are ob li ge d t o g ran t re sp on de nt ’s m ot io n t o d is m is s. Des pi te our ho ld in g, p et it io ne r m ay st il l b e ab le to ha ve hi s d ay inco urt b y pa y in g the de te rm in edam ou nt , fil in g acla im forrefu nd , andth en(if

th e cl ai m is de ni edor n otact edon withi n s ix m on th s) bri ng in g asu itforrefu ndinth e ap pr op ria te Fed eral co urt. See McC ormic k v . Comm is si on er, 5 5 T.C. 1 38 , 14 2 n .5 (1 97 0) ; s ee al so W eb er v . Comm is si on er, 1 38 T.C. 34 8, 3 66 -3 67 (20 12 ). To g iv e eff

ectto th e fo reg oi ng , An o rd er g ran ti ng res po nd en t’s
m ot io n anddi sm is si ng th is cas e fo r la ckof ju ris di ct io n wi ll be en te red
.