Opinion
36474-21S
03-01-2023
JANET C. JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge.
On September 27, 2022, the parties electronically filed a proposed stipulated decision for the Court's consideration.
According to the notice of deficiency, the deadline to petition the Tax Court was December 6, 2021. On December 15, 2021, this Court filed the petition, which had arrived in an envelope bearing an illegible postmark with USPS stamps. The petition reflects that petitioner Janet C. Jackson signed it on December 5, 2021.
By Order dated December 15, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed.
Although a petition that is delivered to the Court after the expiration of the period prescribed by section 6213(a) shall be deemed timely if it bears a timely postmark, see sec. 7502, the envelope in which the Petition in this case was mailed to the Court bears no postmark. Where, as here, there is no postmark, we permit the introduction of extrinsic evidence to ascertain the mailing date, see Sylvan v. Commissioner, 65 T.C. 548, 553-555 (1975), but the burden is on the party invoking section 7502 to present "convincing evidence" of timely mailing, Mason v. Commissioner, 68 T.C. 354, 356-357 (1977); Spain v. Commissioner, T.C. Memo. 202158, 2021 WL 1885929, at *3; see also sec. 301.7502-1(c)(1)(iii)(A), (B)(1), Proced. & Admin. Regs.
On February 16, 2023, respondent filed a response to the Court's Order to Show Cause that provided convincing evidence of timely mailing. Therefore, we will not dismiss this case for lack of jurisdiction on the ground that the petition was not filed timely.
Given the foregoing, it is
ORDERED that the Court's December 15, 2022 Order to Show Cause is discharged.