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Taxpayers Met Tax Court’s Deadline by Using Internet Stamp Site

Posted by Kamyar Mehdiyoun, Esq. | Apr 09, 2018

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 on April 21. The envelope didn't bear the postmark from the post office and the and showed 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.

About the Author

Kamyar Mehdiyoun, Esq.

Kamyar Mehdiyoun, holds a Master of Law (LL.M.) degree in taxation from Georgetown University Law Center and focuses his practice on tax law. In 2003, he received the Award for Excellence in Tax Practice and Procedure from Georgetown. He also holds a Certificate in Employee Be...

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