The last day for filing tax court petition was April 22, 2015. The tax court petition filed by the taxpayers was received by the court on April 29, 2015. Taxpayers pre-paid for the postage by using Stamps.com on April 21. The envelope didn't bear the postmark from the post office and the and showed Stamps.com postage label dated April 21, 2015.  U.S. tax court held that the petition was timely mailed. The tax court reasoned that tax code section 7502 allowed for “postmarks not made by U.S. Postal Service”. Two tax court judges filed dissenting opinions.  Pearson, 149 TC No. 20.