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b'We look at the case of a traveler who got bitten when she attempted to make use of the hotel to get a package picked up by a private delivery service-a package that happened to contain her petition to the Tax Court which she was filing on the last day available.\\xa0 When the delivery service reported picking up the package the following day, the IRS argued that she had blown her chance to file in Tax Court--and the Tax Court agreed.

The case is Austin v. Commissioner, TC Memo 2007-11 and the materials can be downloaded at http://edzollars.com/2007-01-27_Late_Filing.pdf.

We also discuss the IRS announcement this week that 2006 returns won\'t be due until April 17 due to April 16 being a city holiday in the District of Columbia and its impact at the state level, and this week\'s release by Microsoft of the consumer version of Windows Vista and Office 2007.

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com.
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