The U.S. Tax Court today issued an opinion concluding that when the Tax Court’s offices—as were all federal government offices—were closed on account of a winter storm, the taxpayer’s petition could not be delivered and thus was deemed to be timely delivered on the next business day, when the court reopened for business.
The case is: Guralnik v. Commissioner, 146 T.C. No. 15 (June 2, 2016). Read the Tax Court’s opinion [PDF 143 KB]
The taxpayer’s petition was due on February 17, 2015. However, the petition was sent to the Tax Court on February 13, 2015, by a type of private delivery service that was not then a “designated delivery service.”
The federal government and the Tax Court were closed on February 17, 2015, because of a winter storm in Washington, D.C. For that reason, the taxpayer’s petition could not be delivered to the Tax Court on that day. The petition was delivered to the Tax Court on the next day—February 18, 2015—when the court reopened for business.
Today, the Tax Court held that the taxpayer could not invoke the timely mailed as timely filed rule because the petition was not sent by a “designated” private delivery service, but because the petition was filed on February 18, 2015—the first accessible day that was not a Saturday, Sunday, or legal holiday—it was timely filed, and the court had jurisdiction to hear this case.
© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.