Tax Court Petition: Just Go To The Post Office
Now the Endicia.com date stamp might have been good except for two things. If there is a USPS date stamp on the envelope, that trumps anything else. This envelope had the Endicia.com date of March 6, which was the absolute drop dead for mailing the petition. There were two USPS date stamps. One was March 7 and the other was March 20. So Teri loses there.
The other requirement is that the petition actually arrive at the Tax Court in a normal amount of time, three days in this case. This one arrived on March 26, twenty days, which probably would not have been good time even in pre-railroad days.
Don’t Wrestle With The IRS Robots
I think the IRS should adopt a new policy on frivolous refund claims. If a taxpayer is looking for a refund of withholdings that are out of proportion to positive income, do nothing. After six months the really determined ones can sue in federal district court or the court of claims, which is a lot harder than the Tax Court. That would make it not an IRS problem so much as a problem for the DOJ Tax Division. The Tax Court would probably appreciate the lessened pressure on its docket.
I’m sure there is a reason why my plan doesn’t work, but it is a nice thought experiment. Any readers who know why this is a bad idea can send me their thoughts which I might include in an update.
Follow Me
Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.