Opinion
8211-22S
05-09-2023
CHERYL ANN YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On April 6, 2022, this Court received the Petition (Doc. 1) to commence this case, seeking review of a notice of deficiency dated December 27, 2021, issued to petitioner for her 2020 tax year. The notice of deficiency attached the petition states the last day for filing a Tax Court petition was March 28, 2022. The petition reflects that petitioner signed it on March 20, 2022. It was received by the Court in an envelope bearing no postmark. On the front of the envelope is an three USPS "Forever stamps."
On February 21, 2023, the parties filed a Proposed Stipulated Decision (Doc. 10) for the Court's consideration. Upon further review of the record, however, the Court questioned whether the petition was filed within the time prescribed by the Internal Revenue Code.
By Order dated March 10, 2023 (Doc. 12), 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 March 30, 2023, the petitioner filed a signed statement (Doc. 13) that she mailed the petition on March 20, 2022. This signed statement contained corroborating details regarding the mailing. We believe these statements to be true. 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 March 10, 2023 Order to Show Cause is discharged.