U.S. POSTAL SERVICE TRACKING DATA SUFFICIENT TO MAKE TAX COURT PETITION TIMELY.

The article discusses a court case in which the Tax Court held the filing by taxpayer John Boultbee to be timely under Section 7502 on grounds that the U.S. Postal Service tracking records showed that the petition entered the domestic mail service of the U.S. before the deadline. Boultbee sent his petition with the U.S. Tax Court via Canada Post registered mail. According to the court, once the inbound foreign mail arrives at the exchange office, it is deemed to have been deposited with the domestic mail service, therefore, the petition was timely.