The Use of Mail Delivery Services to Timely File a Petition with the U.S. Tax Court

When a taxpayer disputes an IRS determination—such as a notice of deficiency or liability—the U.S. Tax Court provides a structured avenue for resolution. However, strict filing deadlines apply, and missing them can permanently forfeit a taxpayer’s right to challenge the IRS in court. Fortunately, the Internal Revenue Code offers a valuable safeguard known as the “timely mailing as timely filing” rule. Under this rule, a petition sent on or before the last day of the filing period is treated as timely filed, even if it arrives at the U.S. Tax Court after the deadline, so long as it was properly mailed using an approved delivery method.

The Statutory Foundation: Timely Mailing Equals Timely Filing

The “timely mailing” rule originates in Internal Revenue Code (IRC) §7502. It provides that if any document required to be filed within a prescribed time period—including a Tax Court petition—is delivered after the due date, the postmark date is treated as the filing date, provided the envelope was properly addressed, had sufficient postage, and was deposited in the mail in time.

The key point is that the postmark date controls, not the arrival date. Thus, if a taxpayer sends a petition to the U.S. Tax Court by U.S. Postal Service (USPS) mail and the postmark falls within the allowed 90-day period (or 150 days if the taxpayer is outside the United States), the petition is considered timely, even if the Court receives it after the deadline.

For example, if the IRS mails a notice of deficiency on July 1, the filing deadline would be September 29 (90 days later). If the taxpayer mails the petition on September 29, as shown by the USPS postmark, and it arrives on October 3, the filing is still timely.

The Importance of Using Approved Delivery Services

While the USPS is a reliable option, taxpayers sometimes prefer private delivery services for added speed, tracking, and security. However, the law imposes a critical restriction: only specific private delivery services designated by the IRS qualify for “timely mailing” protection under IRC §7502. Using any other private carrier—or even a non-approved service level from an otherwise recognized carrier—can result in an untimely filing, even if the petition was sent before the deadline.

The IRS began formally designating acceptable private delivery services (PDS) through official notices. The most cited is IRS Notice 2004-83, which lists the FedEx, UPS, and DHL services that qualify for timely-mailing treatment. For taxpayers using FedEx, the currently approved services are:

• FedEx Priority Overnight
• FedEx Standard Overnight
• FedEx 2Day
• FedEx International Priority
• FedEx International First

Any deviation from these specific FedEx services can prove fatal to a taxpayer’s filing. For example, a petition sent by FedEx Express Saver or FedEx Ground may not be treated as timely—even if shipped before the 90-day deadline— because they are not designated in the IRS notice.

Common Mistakes and Their Consequences

The Tax Court enforces these mailing rules strictly. Using a non-approved private carrier or unlisted shipping option can lead to automatic dismissal of a petition as untimely, eliminating the taxpayer’s opportunity to contest the IRS’s determination.

For instance, suppose a taxpayer receives a notice of deficiency and decides to overnight a petition using FedEx Express Saver. Although the envelope is shipped well before the 90-day deadline, the service is not among those approved by the IRS. If the petition arrives after the 90-day window, the Court will deem it late, and the taxpayer’s case will be dismissed for lack of jurisdiction. In other words, the taxpayer never gets to argue the case’s merits.

Similarly, if a taxpayer uses an approved carrier but cannot produce adequate evidence proving the mailing date—such as a receipt reflecting the date of shipment—the “timely mailing” rule may not apply. Taxpayers should always retain documentation showing the shipment date, carrier, service type, and destination address.

Therefore, if a taxpayer uses a FedEx service not listed above, a Tax Court petition will not be considered timely filed as of the date it was mailed if it was not received by the Tax Court within the 90-day period.

The Safe Approach: Best Practices for Timely Filing

• Use the U.S. Postal Service whenever possible. Certified or registered mail provides a dependable postmark and protection under IRC §7502.
• Verify the IRS-approved list before using a private carrier. The IRS occasionally updates the list of designated services, so always confirm before shipping.
• Keep proof of mailing. Always retain a receipt and tracking record showing the date the petition was sent.
• Allow extra time. Do not rely on last-minute mailings; delays can occur unexpectedly.
• Double-check the address. The petition must be properly addressed to the U.S. Tax Court to ensure timely-mailing protection.

Final Thoughts

The “timely mailing as timely filing” rule is an invaluable safeguard, but it applies only when specific legal and procedural requirements are met. Using an unapproved private carrier or neglecting to preserve mailing proof can have serious, irreversible consequences. In tax controversies, compliance with mailing requirements can make the difference between preserving or forfeiting your right to judicial review.

Before sending a petition to the U.S. Tax Court, confirm that you are using an IRS-recognized mail or delivery service, verify the filing deadline, and keep all supporting documentation. These steps ensure that your petition is treated as timely filed and that your right to be heard remains intact.