Opinion ID: 545556
Heading Depth: 1
Heading Rank: 1

Heading: R.C. Sec. 7502(a), (c) (emphasis added).

Text: 41 Contrary to the majority's reasoning that the hallmark of these sections is the postmark, my reading of the statute is that delivery is the essential requirement under subsection (a) of the statute. Subdivision (a) addresses the date of delivery, and requires that the document be delivered by United States mail. I am unable to agree with the majority that the postmark is the controlling factor when the plain language of the statute relegates the postmark to irrelevancy if the document is not delivered. In this case, the estate's tax return was not delivered to the Commissioner. 1 1] Therefore, the estate cannot, under the plain terms of the statute, take advantage of the timely mailing exception of section 7502(a) since that exception applies only in the case of delivery of the document. See, e.g., Miller v. United States, 784 F.2d 728, 729 (6th Cir.1986) (per curiam); Deutsch v. Commissioner, 599 F.2d 44, 46 (2d Cir.1979); H.S. & H. Ltd. v. United States, 18 Cl.Ct. 241, 246 (1989); Buttke v. United States, 13 Cl.Ct. 191, 192 (1987). 2 42 The IRS has consistently interpreted the plain language of this statute to require delivery for the timely mailing exception to apply: Section 7502 is not applicable unless the document is delivered by U.S. mail to the agency, officer, or office with which it is required to be filed. 26 C.F.R. Sec. 301.7502-1(d) (1989). This court has previously accorded substantial deference to the Commissioner's interpretations of a statute. See Yellow Freight Sys., Inc. v. United States, 538 F.2d 790, 795-96 (8th Cir.1976); see also City of Tucson, Ariz. v. Commissioner, 820 F.2d 1283, 1287-88 (D.C.Cir.1987) (giving substantial deference to regulation). There is no question that the estate's return was not delivered to the IRS. Therefore, the estate cannot reasonably argue that the timely mailing constitutes timely filing. Under these circumstances, evidence of a postmark is irrelevant to the issue of delivery. 3 43 The majority's interpretation also renders redundant and irrelevant subsection (c), which allows a taxpayer using registered or certified mail to rely on the receipt from the mailing as prima facie evidence of delivery. This subsection creates the presumption of delivery that the majority strains to find in subsection (a). Subsection (c) offers the taxpayer who is unwilling to risk the possibility of nondelivery or lost mail a form of evidence that verifies mailing by creating a presumption of delivery. Thus, as consistently interpreted by the Commissioner, if the document is sent by registered mail or certified mail, proof that the document was properly registered or that a postmarked certified mail sender's receipt was properly issued    shall constitute prima facie evidence that the document was delivered[.] 26 C.F.R. Sec. 301.7502-1(d). 44 The majority's interpretation of subsection (a), to allow a taxpayer to create a presumption of delivery by presenting evidence of a postmark, obliterates subsection (c), and strips it of its purpose. Why would Congress provide use of certified or registered mail for a taxpayer when the presumption of delivery can be established by evidence of a single postmark? Under those circumstances, subsection (c) would become totally redundant. Established principles of statutory construction require that statutes be interpreted to give effect to all the provisions. See, e.g., Mountain States Tel. & Tel. Co. v. Pueblo of Santa Ana, 472 U.S. 237, 249, 105 S.Ct. 2587, 2594, 86 L.Ed.2d 168 (1985) (statute should be interpreted so as not to render one provision redundant); Beef Nebraska, Inc. v. United States, 807 F.2d 712, 717 (8th Cir.1986) (court should not adopt a reading of statute that renders one provision redundant). Additionally, the majority's proposed reading of the statute defeats the purpose of section 7502, to create an easily applied objective standard. Deutsch, 599 F.2d at 46. 45 For the reasons explained, I respectfully dissent.