The United States Tax Court upheld the denial of a taxpayer's petition for redetermination of deficiencies and accuracy-related penalties because the taxpayer did not use a designated private delivery service. The taxpayer submitted the petition via Federal Express "Express Saver Third Business Day" service, which resulted in receipt by the IRS after the applicable filing period and therefore was rejected. The IRS identifies certain private delivery services and the type of specific delivery method for each; "Express Saver Third Business Day" is not on this list. Had the taxpayer used a designated private delivery service, the date the petition was sent, rather than the date of delivery, would have been the deemed date of receipt by the IRS.

This case serves as a warning to taxpayers to use the proper delivery service when filing with the IRS.