"FedEx Express Saver" is NOT valid for filing of a Tax Court Petition (or Tax Return)
The underlying Petition was filed late although it was sent before expiration of the 90 day…period prescribed in the Notice of Deficiency. Unfortunately, the taxpayer submitted the Petition by a private delivery service not specifically identified in Notice 2004-83. if a Tax Court Petition is filed after expiration of the 90 day period, the underlying…