Project Description

Taxpayer meant to contest a proposed deficiency received by the IRS but his response was not considered to be mailed timely because he didn’t use a “designated private delivery service.” Taxpayer had until 9/10/2012 to contest the IRS’ notice and mailed the response 9/10/2012 using FedEx Express Savers. Since FedEx Expresser Saver isn’t listed as a “designed private delivery service” in IRS Notice 2004-83, the timely-mailed, timely-filed rule did not apply and the Tax Court could not hear the taxpayer’s petition.

US Tax Court Memo

IRS Notice