Rule 7. Clerk's Stamp on Filed Documents

The Clerk's Office must stamp on each document filed with the Tax Court the date and time the document is received and the filing date. If a document is filed by mail, the filing date is the postmark date on the envelope received by the Clerk's Office. If a filing arrives by mail with no discernible postmark, the filing date is the date the Clerk's Office receives the document, unless the filing party provides the Tax Court with proof of the date of mailing.