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Tax Court Petitions Delayed by Anthrax Precautions

DEC. 20, 2001

IR-2001-120

DATED DEC. 20, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Index Terms
    deficiencies, petitions
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-31461 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 246-12
Citations: IR-2001-120
SOME U.S. TAX COURT PETITIONS DELAYED BYANTHRAX PRECAUTIONS

 

=============== SUMMARY ===============

 

The IRS has announced (IR-2001-120) that taxpayers who filed petitions with the U.S. Tax Court may inadvertently receive collection notices because of mail delayed at a Washington postal facility. The delay was due to anthrax contamination. Taxpayers, attorneys, or practitioners who mailed timely petitions to the U.S. Tax Court and received an enforcement notice should contact the IRS at 1-800-829-1040.

 

=============== FULL TEXT ===============

 

[1] WASHINGTON -- The Internal Revenue Service announced today that some taxpayers who have filed petitions with the U.S. Tax Court may inadvertently receive collection notices because of mail delayed at the Brentwood postal facility in Washington D.C. due to anthrax contamination.

[2] Some petitions mailed in October and November may have been delayed by anthrax precautions. In a Dec. 3 news release, the court said most of the mail delivered on Nov. 29 was postmarked in mid October.

[3] Taxpayers have 90 days to challenge an IRS determination in Tax Court before enforcement action begins. Once a taxpayer files a petition, the Tax Court notifies the IRS and enforcement action is stopped pending a court ruling.

[4] Because the Tax Court had not received the timely mailed petitions, it was unable to notify the IRS, and routine collection procedures may have begun. The IRS will take action in these cases to preserve taxpayers' rights to petition the court.

[5] Taxpayers, tax attorneys or practitioners who mailed timely petitions to the U.S. Tax Court -- and received an enforcement notice -- should contact the IRS at 1-800-829-1040.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Index Terms
    deficiencies, petitions
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-31461 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 246-12
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