Opinion ID: 172107
Heading Depth: 1
Heading Rank: 2

Heading: jurisdiction

Text: As a preliminary matter, we examine our jurisdiction over this appeal. The Tax Court recorded the filing date for Mr. Chandler’s notice of appeal as July 7, 2008, more than ninety days after the Tax Court’s April 3, 2008, judgment. See Fed. R. App. P. 13(a)(1) (stating notice of appeal from Tax Court judgment must be filed within ninety days of judgment). Although the mailing date, as indicated by the postmark, is deemed the date of delivery, 26 U.S.C. § 7502(a), no postmark was made on the envelope containing Mr. Chandler’s notice of appeal. Mr. Chandler has produced affidavits attesting to his claim that he mailed his notice of appeal on June 25, 2008, within the required ninety days. In addition, the Commissioner concedes jurisdiction. Having reviewed the affidavits, we agree with the parties that the appeal is timely. See Umbach v. Comm’r, 357 F.3d 1108, 1111 (10th Cir. 2003) (applying § 7502; holding postmarked date was filing date). Therefore, we exercise jurisdiction pursuant to 26 U.S.C. § 7482(a)(1).