Tilden v. Commissioner of Internal Revenue, No. 15-3838 (7th Cir. 2017)Annotate this Case
Tilden received an IRS notice of deficiency covering his tax years 2005, 2010, 2011, and 2012. The last day to seek review (26 U.S.C. 6213(a)) was April 21, 2015. The Tax Court received Tilden’s petition on April 29, 2015, and dismissed it as untimely. Although section 6213(a) requires petitions to be filed within 90 days, 26 U.S.C. 7502(a) makes the date of the postmark dispositive. Tilden’s lawyer’s staff did not put a stamp on the envelope, and the Postal Service did not apply a postmark. Staff purchased postage from Stamps.com, which supplies print‑at-home postage. The purchase was dated April 21, 2015, and a staff member states that she delivered the envelope to the Postal Service on that date. The Seventh Circuit reversed, finding that the IRS properly conceded error. The parties cannot stipulate to jurisdiction, but can stipulate to facts underlying jurisdiction. The court expressed "astonishment" at the law firm's risk-taking.