James E. Shipley and Patricia B. Shipley v. Commissioner of Internal Revenue

This is an appeal from the dismissal of taxpayers’ petition for redetermination of their tax liability. The tax court dismissed the petition for lack of jurisdiction, holding that the petitioner had not met the jurisdictional requirement of a timely filing. The court’s basis for its holding was that the petition had been postmarked after the ninety-day statutory period, and that, though petitioners claimed that they had sent the petition by certified mail, no postmarked sender’s receipt had been introduced in evidence. We affirm the dismissal.

On December 30, 1975 the Commissioner notified the taxpayers that they were liable for a tax deficiency. Ninety days later, on March 29, 1976, the taxpayers took their petition for redetermination to a notary public to have it verified. On Mr. Shipley’s instructions the notary prepared a mailing envelope properly addressed to the tax court to be sent by certified mail. The notary instructed her assistant to deliver the envelope and enclosed petition to the post office prior to 5:00 p. m. The assistant did mail the petition but was later uncertain as to whether she received a postmarked certified mail receipt from the postal employee. The…