Mail service to the U.S. Tax Court has been disrupted since October 19 due to the temporary closure of the U.S. Postal Service facility that serves the Tax Court. No mail delivery to the Tax Court has occurred since October 19, and no date has been announced for resumption of mail delivery.
Parcels delivered to the Court by courier have not been affected by the postal service closure.
U.S. Tax Court Chief Judge Thomas B. Wells announced yesterday that legible U.S. postmarks on mail items will suffice as evidence of timely filing, even if the items are received after a deadline date.