Correia v. Commissioner
United States Court of Appeals for the Ninth Circuit
58 F.3d 468 (1995)
- Written by Steven Pacht, JD
Facts
On April 9, 1991, the Internal Revenue Service (IRS) issued a deficiency notice to Vernon and Charlotte Correia (plaintiffs). The Correias had until July 8 for the United States Tax Court to receive their petition contesting the IRS’s determination. On July 8, the Correias sent their petition against the commissioner of the IRS (defendant) to the Tax Court via the Federal Express courier service. Federal Express delivered the Correias’ petition on July 9. The Tax Court dismissed the Correias’ petition as untimely. The Correias appealed, arguing that Internal Revenue Code (code) § 7502, which provided that the postmark on a document delivered by the United States Postal Service (Postal Service) was deemed to be the date of delivery, also should apply to documents delivered by Federal Express. The Correias further complained that the Tax Court should not have alerted the commissioner about the late filing of their petition.
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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