Tax Court Petitions – UPS v USPS – One Letter – Big Difference
A timely mailed petition may be treated as though it were timely filed. Sec. 7502(a). Thus, if a petition is received by the Court after the expiration of the 90-day period, it is nevertheless deemed to be timely filed if the date of the U.S. Postal Service postmark stamped on the envelope in which the petition was mailed is within the time prescribed for filing. Id.; sec. 301.7502-1, Proced. & Admin. Regs.
Petitioner did not use the U.S. Postal Service to mail his petition to the Court
Joint Electronic Returns – Check With The Ex Before Hitting Send Button
A joint return is an irrevocable election – once the due date has passed. Ms. Bruce filed her return in March, though, at least a couple of weeks before the due date. So even if she had tacitly consented to the January filing, she changed her mind in time. So Mr. Bruce is stuck with married filing separate as his filing status.
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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.