STEVEN T. WALTNER and SARAH V. WALTNER v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
STEVEN T. WALTNER and SARAH V.
WALTNER,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 16-72754
Tax Ct. No. 8726-11L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted January 8, 2019**
Submission Withdrawn January 15, 2019
Resubmitted April 29, 2019
Pasadena, California
Before: GRABER and WATFORD, Circuit Judges, and ZOUHARY,*** District
Judge.
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
*** The Honorable Jack Zouhary, United States District Judge for the
Northern District of Ohio, sitting by designation.
FILED
APR 30 2019
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 16-72754
Timely filing of a notice of appeal is “mandatory and jurisdictional.”
Melendres v. Maricopa Cty., 815 F.3d 645, 649 (9th Cir. 2016) (citation omitted).
Taxpayers Steven and Sarah Waltner attempt to appeal a Tax Court decision, but
that court did not receive their notice of appeal until long after the filing deadline.
See 26 U.S.C. § 7483. The Waltners claim they mailed an earlier notice before the
deadline, but that notice was never delivered.
To support their claim of the earlier mailing, the Waltners offer two pieces of
evidence: (1) Sarah Waltner’s declaration that, a few days before the deadline, she
gave the notice of appeal to a private mail-services center to be mailed to the Tax
Court; and (2) an affidavit from the owner of the mail-services center stating that he
mailed the notice via United States first-class mail as instructed. Our jurisdiction
depends on whether this evidence proves the notice was timely filed.
The law in this circuit has changed with respect to how a taxpayer can prove
timely filing of an undelivered tax document, such as a notice of appeal to the Tax
Court. Previously, under the common-law mailbox rule, a taxpayer could prove
timely filing by testimonial or circumstantial evidence. See Anderson v. United
States, 966 F.2d 487, 491 (9th Cir. 1992). But a 2011 Treasury regulation replaced
that rule and limited the types of evidence that can prove timely filing. See Baldwin
v. United States, No. 17-55115, 2019 WL 1605669, at *3–4 (9th Cir. 2019). That
regulation provides:

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3 16-72754
Other than direct proof of actual delivery, proof of proper use of
registered or certified mail, and proof of proper use of a duly designated
[private delivery service] . . . , are the exclusive means to establish prima
facie evidence of delivery of a document to the agency, officer, or office
with which the document is required to be filed. No other evidence of
a postmark or of mailing will be prima facie evidence of delivery or
raise a presumption that the document was delivered.
26 C.F.R. § 301.7502-1(e)(2)(i) (emphases added). Under that regulation, when the
government claims that a tax document never arrived at the office where it should
have been filed, the only allowable types of evidence to prove timely filing are: (1)
direct proof of actual delivery, (2) proof of proper use of registered or certified mail,
or (3) proof of proper use of a duly designated private delivery service. As this Court
held in Baldwin, 2019 WL 1605669, at *5, the regulation is valid under Chevron,
U.S.A., Inc. v. Nat. Res. Def. Council, Inc., 467 U.S. 837 (1984).
Here, the Waltners offer no allowable evidence to prove timely filing. They
do not claim to have used registered or certified mail or a duly designated private
delivery service. The regulation, therefore, bars consideration of the Waltners’
evidence.
With no evidence of timely filing, we hold that the notice of appeal is
untimely. This appeal is dismissed for lack of jurisdiction.
DISMISSED.

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