Kelly v. Comr., T.C. Memo. 2014-24

(petitioner put 2009 return on extension until October 15, 2010; 2009 return prepared using TuboTax which instructed petitioner to mail return to Kansas City, MO, IRS office; petitioner claimed that return timely filed, but IRS did not receive return until March 12, 2012; only evidence was USPS receipt showing unspecified document delivered to Department of Treasury in Philadelphia on March 13, 2010; IRS claimed return filed late and petitioner claimed penalties should not apply because return timely filed; court agreed with IRS because evidence did not show that document delivered on March 13, 2010 was petitioner’s 2009 return and TurboTax instructed return be mailed to Kansas City, and petitioner requested extension on April 15, 2010, a time after petitioner allegedly filed 2009 return; penalty imposed).