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Tax Court Denies Late Petition Sent FedEx Express Saver

Marcius and Andrea Scaggs will not be contesting their deficiency notice in Tax Court.  They lost their right to appeal to Tax Court by economizing on their Federal Express charges.  There is a website where you can figure these things out, but I'm not certain I got the details right.  I think they saved about four dollars, but it could have been more.  Here is the story from the Tax Court:

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