In Carroll v. Commissioner, the United States Court of Appeals for the Sixth Circuit upheld the minority viewpoint that the statute repeals the common law presumption of delivery in all cases other than those where the taxpayer used registered or certified mail. Thus, taxpayers who do not send tax documents using registered or certified mail must bear the risk of nondelivery. Critics of this decision contend that the court misinterpreted the I.R.C. As a result of the court's narrow interpretation, taxpayers may suffer substantial tax losses and penalties even when a document is lost through no fault of their own.
Generally, this Casenote analyzes the Carroll court's decision to remain in the minority of circuits in relation to the issue presented. Part II discusses the statutory history and case law decisions that have affected it. Part III examines the facts of the case, procedural history, and holding of the majority. Part IV will examine the Carroll court's analysis of established precedent on this ambiguous section and the merits of the arguments of other courts that have adopted a broader interpretation of I.R.C. § 7502. Moreover, this Note will investigate the purpose of §7502 and how the results in Carroll are inconsistent with Congress' intent that all taxpayers should be treated uniformly. Finally, the implications of the court's narrow interpretation will be weighed against the possible evidentiary burdens that may result from adoption of the broader interpretation.
Stanger, Nicole D.
"Carroll v. Commissioner: Narrow Judicial Interpretations of Internal Revenue Code' § 7502 May Cause Increased Burden on Taxpayers,"
Akron Law Review: Vol. 30
, Article 7.
Available at: http://ideaexchange.uakron.edu/akronlawreview/vol30/iss3/7