In yet another variation on the mailbox rule, the Tax Court rules that a petition mailed from a foreign country was timely without a U.S. postmark where the petitioner was able to show domestic receipt using a tracking service.
In yet another variation on the mailbox rule, the Tax Court rules that a petition mailed from a foreign country was timely without a U.S. postmark where the petitioner was able to show domestic receipt using a tracking service.